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Section 4 Timber Income and Capital Gains

第四節　山林所得及び譲渡所得等

Subsection 1 Special Provisions on Taxation of Timber Income

第一款　山林所得の課税の特例

Article 30Deduction of Estimated Expenses for Timber Income

第三十条（山林所得の概算経費控除）

Where an individual has cut down or transferred forest that the individual has continuously held since on or before December 31 of the year 15 years before that year, the necessary expenses to be deducted from gross revenue in calculating the amount of timber income from that cutting or transfer may, notwithstanding the provisions of Article 37, paragraph (2) and Part II, Chapter II, Section 2, Subsections 4 and 5 of the Income Tax Act, be the amount calculated by multiplying the revenue from that cutting or transfer (where cutting expenses, transportation expenses, or other expenses specified by Order of the Ministry of Finance were required in connection with that cutting or transfer, the amount after deducting those expenses) by the ratio set pursuant to the provisions of paragraph (4) (where there is the amount so deducted, or an amount of losses on business assets damaged by disaster prescribed in Article 70, paragraph (3) of that Act that arose in that year with regard to the operations that generate timber income, the amount after adding those amounts).

個人が、その年の十五年前の年の十二月三十一日以前から引き続き所有していた山林を伐採し、又は譲渡した場合において、当該伐採又は譲渡による山林所得の金額の計算上総収入金額から控除すべき必要経費は、所得税法第三十七条第二項並びに第二編第二章第二節第四款及び第五款の規定にかかわらず、当該伐採又は譲渡による収入金額（当該伐採又は譲渡に関し、伐採費、運搬費その他の財務省令で定める費用を要したときは、当該費用を控除した金額）に第四項の規定により定められた割合を乗じて算出した金額（その控除した金額又は山林所得を生ずべき業務につきその年において生じた同法第七十条第三項に規定する被災事業用資産の損失の金額があるときは、これらの金額を加算した金額）とすることができる。

With regard to the application of the provisions of the preceding paragraph, forest acquired by inheritance, bequest, or gift is deemed to have been held continuously by the heir, legatee, or donee; provided, however, that this does not apply to the following forests:

前項の規定の適用については、相続、遺贈又は贈与により取得した山林は、相続人、受遺者又は受贈者が引き続き所有していたものとみなす。ただし、次に掲げる山林については、この限りでない。

forested land acquired by universal legacy during 1953;

昭和二十八年中に包括遺贈により取得した山林

forested land acquired during the period from January 1, 1953 to December 31, 1961 by legacy (excluding universal legacy and specific legacy to an heir; the same applies in the following item) or gift (excluding a gift to an heir that is to take effect upon the death of the donor who is the decedent; the same applies in the following item and item (iv));

昭和二十八年一月一日から昭和三十六年十二月三十一日までの間に遺贈（包括遺贈及び相続人に対する特定遺贈を除く。次号において同じ。）又は贈与（相続人に対する贈与で被相続人たる贈与者の死亡により効力を生ずべきものを除く。次号及び第四号において同じ。）により取得した山林

forested land acquired during the period from January 1, 1962 to March 31, 1965 by legacy or gift, to which the provisions of of the former were not applied;

昭和三十七年一月一の規定の適用を受けなかつたもの

forested land acquired during the period from April 1, 1965 to December 31, 1972 by inheritance (limited to inheritance involving qualified acceptance; the same applies in the following item), legacy (excluding universal legacy other than that involving qualified acceptance, and specific legacy to an heir) or gift, to which the provisions of prior to the amendment by the were not applied;

昭和四十年四月一日から昭和四十七年十二月三十一日までの間に相続（限定承認に係るものに限る。次号において同じ。）、遺贈（包括遺贈のうち限定承認に係るもの以外のもの及び相続人に対する特定遺贈を除く。）による改正前のの規定の適用を受けなかつたもの

forested land acquired on or after January 1, 1973 by inheritance, legacy (limited to legacy to the trustee of a public interest trust prescribed in (hereinafter referred to in this item as a "public interest trust") (limited to legacy for the purpose of making it trust property) and universal legacy involving qualified acceptance) or gift (limited to gift to the trustee of a public interest trust (limited to gift for the purpose of making it trust property)).

昭和四十八年一月一日以後に相続、遺贈（に規定する公益信託（以下この号において「公益信託」という。）の受託者に対するもの（その信託財産とするためのものに限る。）及び包括遺贈のうち限定承認に係るものに限る。）又は贈与（公益信託の受託者に対するもの（その信託財産とするためのものに限る。）に限る。）により取得した山林

The provisions of paragraph (1) do not apply if the final return does not contain a statement to the effect that the provisions of that paragraph are to be applied.

第一項の規定は、確定申告書に、同項の規定の適用を受ける旨の記載がない場合には、適用しない。

The ratio by which the revenue from the felling or transfer prescribed in paragraph (1) is to be multiplied pursuant to the provisions of that paragraph is specified by Order of the Ministry of Finance on the basis of the amount calculated pursuant to the provisions of Cabinet Order as the value of the forested land as of January 1 of the year following the year 15 years before the year that includes the date of the felling or transfer, and of the management expenses and other necessary expenses normally required on or after that date (excluding felling expenses, transportation expenses and other expenses specified by Order of the Ministry of Finance as prescribed in that paragraph).

第一項の規定により同項に規定する伐採又は譲渡による収入金額に乗ずべき割合は、その伐採又は譲渡の日の属する年の十五年前の年の翌年一月一日における山林の価額として政令で定めるところにより計算した金額及び同日以後において通常要すべき管理費その他の必要経費（同項に規定する伐採費、運搬費その他の財務省令で定める費用を除く。）を基礎として、財務省令で定める。

Article 30-2Special Deduction for Forest Plans Related to Timber Income

第三十条の二（山林所得に係る森林計画特別控除）

Where an individual, in any year from 2012 to 2028, fells all or part of the forested land that the individual owns or transfers it (excluding a transfer by exchange or by way of contribution in kind and any other transfer specified by Cabinet Order) based on a forest management plan prescribed in (excluding a plan specified by Order of the Ministry of Finance as a plan for implementing forest management by public benefit function prescribed in , and a plan whose approval has been revoked pursuant to the provisions of or ; referred to as a "forest management plan" in paragraph (5) and paragraph (8)) that has been approved, with regard to that forested land, by the head of a municipality (where the provisions of apply, the person specified in the respective items of according to the categories of cases listed in those items; the same applies in paragraph (5)) pursuant to the provisions of (including where it is applied mutatis mutandis pursuant to , where it is applied with the deemed replacement of terms pursuant to the provisions of , and where it is applied mutatis mutandis pursuant to as applied with the deemed replacement of terms pursuant to the provisions of or ) (excluding where the provisions of Article 59, paragraph (1), item (i) of the Income Tax Act apply and where the felling or transfer is made in order to develop a forest health facility prescribed in ), with regard to the application of the provisions of Article 32, paragraph (3) of the Income Tax Act to the amount of timber income pertaining to the felling or transfer for the year that includes the date of the felling or transfer, the balance remaining after deducting the necessary expenses prescribed in that paragraph is the amount equivalent to the balance remaining after deducting the special deduction amount for forest plans pertaining to that forested land from the amount equivalent to that balance.

個人が、平成二十四年から令和十年までの各年において、その有する山林につき（において準用する場合、の規定により読み替えて適用される場合及び又はの規定により読み替えて適用されるにおいて準用する場合を含む。）の規定による市町村の長（の規定の適用がある場合には、各号に掲げる場合の区分に応じ当該各号に定める者。第五項において同じ。）の認定を受けたに規定する森林経営計画（ロに規定する公益的機能別森林施業を実施するためのものとして財務省令で定めるもの及び又は木材の安定供給の確保に関するの規定による認定の取消しがあつたものを除く。第五項及び第八項において「森林経営計画」という。）に基づいてその山林の全部又は一部の伐採をし、又は譲渡（交換及び出資による譲渡その他政令で定める譲渡を除く。）をした場合（所得税法第五十九条第一項第一号の規定の適用がある場合及びに規定する森林保健施設を整備するために当該伐採又は譲渡をした場合を除く。）には、当該伐採又は譲渡の日の属する年分の当該伐採又は譲渡に係る山林所得の金額に対する所得税法第三十二条第三項の規定の適用については、同項に規定する必要経費を控除した残額は、当該残額に相当する金額から当該山林に係る森林計画特別控除額を控除した残額に相当する金額とする。

The special deduction amount for forest plans prescribed in the preceding paragraph is the lower of the following amounts (or, where the amount of necessary expenses prescribed in item (ii) is calculated pursuant to the provisions of paragraph (1) of the preceding Article, the amount listed in item (i)):

前項に規定する森林計画特別控除額は、次に掲げる金額のうちいずれか低い金額（第二号に規定する必要経費の額を前条第一項の規定により算出する場合にあつては、第一号に掲げる金額）とする。

the amount equivalent to 20 percent (or, where the revenue exceeds 20 million yen, 10 percent for the portion of the amount in excess) of the revenue from the felling or transfer of forested land prescribed in the preceding paragraph (where felling expenses, transportation expenses and other expenses specified by Order of the Ministry of Finance were required in connection with the felling or transfer, the amount after deducting those expenses);

前項に規定する山林の伐採又は譲渡に係る収入金額（当該伐採又は譲渡に関し、伐採費、運搬費その他の財務省令で定める費用を要したときは、当該費用を控除した金額）の百分の二十（当該収入金額が二千万円を超える場合には、その超える部分の金額については、百分の十）に相当する金額

the balance remaining after deducting, from the amount equivalent to 50 percent of the revenue prescribed in the preceding item, the amount of necessary expenses prescribed in Article 32, paragraph (3) of the Income Tax Act (where the expenses prescribed in the preceding item were required, or where there is an amount of losses on damaged business assets prescribed in paragraph (1) of the preceding Article that arose in that year, the amount after deducting those expenses and the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of losses on the damaged business assets that corresponds to the revenue).

前号に規定する収入金額の百分の五十に相当する金額から所得税法第三十二条第三項に規定する必要経費の額（前号に規定する費用を要したとき、又はその年において生じた前条第一項に規定する被災事業用資産の損失の金額があるときは、当該費用の額及び当該被災事業用資産の損失の金額のうち当該収入金額に対応する部分の金額として政令で定めるところにより計算した金額を控除した金額）を控除した残額

The provisions of paragraph (1) apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount of timber income under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.

第一項の規定は、確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定による山林所得の金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。

Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (1), only if a document containing the statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

With regard to the application of the provisions of paragraph (1) in the case where the approval of a forest management plan has been revoked pursuant to the provisions of or , the approval of the head of a municipality prescribed in that paragraph pertaining to that forest management plan is deemed not to have been obtained. In this case, an individual who has received the application of the provisions of that paragraph with regard to the timber income for each year up to and including the year preceding the year that includes the date of revocation of the approval must, within four months from the date of revocation of the approval, file an amended return of income tax for each of those years (limited to the years for which the provisions of paragraph (1) cease to apply pursuant to the provisions of the first sentence of this paragraph), and must pay, within that time limit, the amount of tax to be paid upon filing that return.

森林経営計画につき又は木材の安定供給の確保に関するの規定による認定の取消しがあつた場合における第一項の規定の適用については、当該森林経営計画に係る同項に規定する市町村の長の認定を受けなかつたものとみなす。この場合において、当該認定の取消しがあつた日の属する年の前年以前の各年分の山林所得につき同項の規定の適用を受けた個人は、当該認定の取消しがあつた日から四月以内に、当該各年分（この項前段の規定により第一項の規定の適用を受けないこととなる年分に限る。）の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。

Where the provisions of the preceding paragraph have come to apply, if the amended return under the provisions of that paragraph is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment pursuant to the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.

前項の規定に該当することとなつた場合において、同項の規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。

With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (5) and to the reassessment set forth in the preceding paragraph, the following provisions apply:

第五項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。

an amended return that is filed within the time limit for filing prescribed in paragraph (5) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;

当該修正申告書で第五項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。

with regard to an amended return that is filed after the time limit for filing prescribed in paragraph (5) and to the reassessment, in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes, the phrases "statutory due date for filing a return" and "statutory due date for payment" are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 30-2, paragraph (5) of the Act on Special Measures Concerning Taxation"; in Article 61, paragraph (1), item (i) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the due date" is deemed to be replaced with "amended return under the provisions of Article 30-2, paragraph (5) of the Act on Special Measures Concerning Taxation"; and in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";

当該修正申告書で第五項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第三十条の二第五項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第三十条の二第五項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。

the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.

国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。

Necessary matters concerning notification to the district director in the case where the approval prescribed in of a forest management plan has been revoked are specified by Cabinet Order.

森林経営計画につき第五項に規定する認定の取消しがあつた場合における税務署長への通知に関し必要な事項は、政令で定める。

Subsection 2 Special Provisions on Taxation on Long-Term Capital Gains

第二款　長期譲渡所得の課税の特例

Article 31Special Provisions on Taxation on Long-Term Capital Gains

第三十一条（長期譲渡所得の課税の特例）

Where an individual transfers land or a right existing on land (hereinafter referred to as "land, etc." up to Article 32), or buildings and their associated facilities or structures (hereinafter referred to as "buildings, etc." up to that Article), that the individual owns and whose holding period exceeds five years as of January 1 of the year of the transfer (including the creation of a superficies right or a right of lease for the purpose of owning a building or structure, or any other act specified by Cabinet Order by which the individual allows another person (including a place of business, etc. prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act, where the individual is a nonresident) to use land for a long period of time under a contract (referred to as "lending of real property, etc. giving rise to capital gains" in Articles 33 through 37-6 and Article 37-8); hereinafter the same applies up to Article 32), with regard to the capital gains from that transfer, notwithstanding the provisions of Article 22, Article 89, and Article 165 of that Act, income tax is imposed, separately from other income, on the amount of capital gains pertaining to the transfer during that year (meaning the amount calculated without deducting the special capital gain deduction prescribed in Article 33, paragraph (3) of that Act, and, where there is an amount of losses arising in the calculation of the amount of short-term capital gains prescribed in Article 32, paragraph (1), notwithstanding the provisions of the second sentence of that paragraph, the amount after deducting the amount of losses up to the calculated amount; hereinafter referred to as the "amount of long-term capital gains" in this paragraph and Article 31-4), in an amount equivalent to 15 percent of the amount of long-term capital gains (where the provisions of Articles 72 through 87 of that Act as applied with the deemed replacement of terms pursuant to the provisions of paragraph (3), item (iii) apply, the amount after that application; hereinafter referred to as "taxable long-term capital gains" up to Article 31-3). In this case, where there is an amount of losses arising in the calculation of the amount of long-term capital gains, with regard to the application of the provisions of that Act and other laws and regulations concerning income tax, the amount of losses is deemed not to have arisen.

個人が、その有する土地若しくは土地の上に存する権利（以下第三十二条までにおいて「土地等」という。）又は建物及びその附属設備若しくは構築物（以下同条までにおいて「建物等」という。）で、その年一月一日において所有期間が五年を超えるものの譲渡（建物又は構築物の所有を目的とする地上権又は賃借権の設定その他契約により他人（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。）に土地を長期間使用させる行為で政令で定めるもの（第三十三条から第三十七条の六まで及び第三十七条の八において「譲渡所得の基因となる不動産等の貸付け」という。）を含む。以下第三十二条までにおいて同じ。）をした場合には、当該譲渡による譲渡所得については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該譲渡に係る譲渡所得の金額（同法第三十三条第三項に規定する譲渡所得の特別控除額の控除をしないで計算した金額とし、第三十二条第一項に規定する短期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。以下この項及び第三十一条の四において「長期譲渡所得の金額」という。）に対し、長期譲渡所得の金額（第三項第三号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額。以下第三十一条の三までにおいて「課税長期譲渡所得金額」という。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。

The holding period prescribed in the preceding paragraph means the period specified by Cabinet Order as the period during which the individual has continuously owned the land, etc. or buildings, etc. that the individual transferred, from the day following the date of the acquisition (including construction) thereof.

前項に規定する所有期間とは、当該個人がその譲渡をした土地等又は建物等をその取得（建設を含む。）をした日の翌日から引き続き所有していた期間として政令で定める期間をいう。

Where the provisions of paragraph (1) apply, the following applies:

第一項の規定の適用がある場合には、次に定めるところによる。

with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, in item (xxx) of that paragraph, the phrase "amount of timber income" is deemed to be replaced with "amount of timber income and the amount of long-term capital gains prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation (including where it is applied pursuant to the provisions of Article 31-2 (Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Land, etc. for Development, etc. of Superior Residential Areas) or Article 31-3 (Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Residential Property) of that Act; the same applies hereinafter) (hereinafter referred to as the "amount of long-term capital gains")";

所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）（同法第三十一条の二（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例）又は第三十一条の三（居住用財産を譲渡した場合の長期譲渡所得の課税の特例）の規定により適用される場合を含む。以下同じ。）に規定する長期譲渡所得の金額（以下「長期譲渡所得の金額」という。）」とする。

with regard to the application of the provisions of Article 69 of the Income Tax Act, in paragraph (1) of that Article, the phrase "amount of capital gains" is deemed to be replaced with "amount of capital gains (meaning the amount calculated as if there were no capital gains from the transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation)", and the phrase "amount of income in each class" is deemed to be replaced with "amount of income in each class (excluding the amount of long-term capital gains)";

所得税法第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（長期譲渡所得の金額を除く。）」とする。

with regard to the application of the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of long-term capital gains";

所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、長期譲渡所得の金額」とする。

with regard to the application of the provisions of Article 92, Article 95, and Article 165-6 of the Income Tax Act, in Article 92, paragraph (1) of that Act, the phrase "the preceding Section (Tax Rates)" is deemed to be replaced with "the preceding Section (Tax Rates) and Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation", and the phrase "taxable gross income" is deemed to be replaced with "the total of taxable gross income and taxable long-term capital gains prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "the amount of income tax on taxable gross income" is deemed to be replaced with "the amount of income tax on taxable gross income, the amount of income tax on taxable long-term capital gains prescribed in "; and in Article 95 and Article 165-6 of that Act, the phrase "the amount of income tax for that year" is deemed to be replaced with "the amount of income tax for that year and the amount of income tax under the provisions of Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation";

所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第三十一条第一項に規定する課税長期譲渡所得金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、に規定する課税長期譲渡所得金額に係る所得税額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）の規定による所得税の額」とする。

beyond what is provided for in the preceding items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.

前各号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。

Article 31-2Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Land, etc. for Development, etc. of Superior Residential Areas

第三十一条の二（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例）

Where an individual, during the period from October 1, 1987 to December 31, 2028, transfers land, etc. that the individual owns and whose holding period prescribed in paragraph (2) of the preceding Article exceeds five years as of January 1 of the year of the transfer, if the transfer falls under a transfer for a superior residential area, etc., with regard to the capital gains from the transfer (excluding a transfer that is subject to the provisions of the following Article; hereinafter the same applies in this paragraph), notwithstanding the provisions of the first sentence of paragraph (1) of the preceding Article, the amount of income tax imposed on the taxable long-term capital gains pertaining to the transfer pursuant to the provisions of the first sentence of that paragraph is the amount equivalent to the amount specified in the following items according to the categories of cases listed in those items:

個人が、昭和六十二年十月一日から令和十年十二月三十一日までの間に、その有する土地等でその年一月一日において前条第二項に規定する所有期間が五年を超えるものの譲渡をした場合において、当該譲渡が優良住宅地等のための譲渡に該当するときは、当該譲渡（次条の規定の適用を受けるものを除く。以下この項において同じ。）による譲渡所得については、前条第一項前段の規定により当該譲渡に係る課税長期譲渡所得金額に対し課する所得税の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。

where the taxable long-term capital gains are 20 million yen or less: the amount equivalent to 10 percent of the taxable long-term capital gains;

課税長期譲渡所得金額が二千万円以下である場合　当該課税長期譲渡所得金額の百分の十に相当する金額

where the taxable long-term capital gains exceed 20 million yen: the total of the following amounts:

課税長期譲渡所得金額が二千万円を超える場合　次に掲げる金額の合計額

2 million yen;

二百万円

the amount equivalent to 15 percent of the amount remaining after deducting 20 million yen from the taxable long-term capital gains.

当該課税長期譲渡所得金額から二千万円を控除した金額の百分の十五に相当する金額

The transfer for a superior residential area, etc. prescribed in the preceding paragraph means a transfer that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as falling under any of the following transfers of land, etc.:

前項に規定する優良住宅地等のための譲渡とは、次に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものをいう。

transfer of land, etc. to the State, a local government, or any other corporation equivalent thereto which is specified by Cabinet Order;

国、地方公共団体その他これらに準ずる法人に対する土地等の譲渡で政令で定めるもの

transfer of land, etc. to an Urban Renaissance Agency, a Land Development Public Corporation, or any other corporation equivalent thereto which is specified by Cabinet Order as a corporation aiming to conduct business for the provision of residential land or housing or advance acquisition of land, for which the transferred land, etc. is deemed to be directly necessary for conducting the business (excluding a transfer of land, etc. to a Land Development Public Corporation which is specified by Cabinet Order);

独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対する土地等の譲渡で、当該譲渡に係る土地等が当該業務を行うために直接必要であると認められるもの（土地開発公社に対する政令で定める土地等の譲渡に該当するものを除く。）

transfer of the following land, etc. to a Land Development Public Corporation, with the transferred land, etc. being used for the respective projects specified below that are implemented by the Urban Renaissance Agency:

土地開発公社に対する次に掲げる土地等の譲渡で、当該譲渡に係る土地等が独立行政法人都市再生機構が施行するそれぞれ次に定める事業の用に供されるもの

land, etc. located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan pursuant to the provisions of (hereinafter referred to as a "promotion area for reconstruction of a disaster-damaged urban district" up to Article 34-2): a land readjustment project for reconstruction of a disaster-damaged urban district under (hereinafter referred to as a "land readjustment project for reconstruction of a disaster-damaged urban district" up to Article 34-2);

の規定により都市計画に定められた被災市街地復興推進地域（以下第三十四条の二までにおいて「被災市街地復興推進地域」という。）内にある土地等　による被災市街地復興土地区画整理事業（以下第三十四条の二までにおいて「被災市街地復興土地区画整理事業」という。）

land, etc. located within the area of a housing-damaged municipality prescribed in : a type 2 urban redevelopment project under the .

に規定する住宅被災市町村の区域内にある土地等　による第二種市街地再開発事業

transfer of land, etc. by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) (excluding that which falls under the category of a transfer listed in the preceding three items or a transfer of land, etc. specified by Cabinet Order);

土地等の譲渡で第三十三条の四第一項に規定する収用交換等によるもの（前三号に掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）

transfer of land, etc. to the project implementer of a type 1 urban redevelopment project under the Urban Renewal Act, with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in the preceding items or any other transfer of land, etc. specified by Cabinet Order);

都市再開発法による第一種市街地再開発事業の施行者に対する土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（前各号に掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）

transfer of land, etc. to the project implementer of a disaster prevention block improvement project under the , with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in items (i) through (iv) or any other transfer of land, etc. specified by Cabinet Order);

による防災街区整備事業の施行者に対する土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（第一号から第四号までに掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）

transfer of land, etc. to a certified business operator as prescribed in for an urban reconstruction project as prescribed in under a certified plan as prescribed in the Article (limited to an urban reconstruction project that meets the requirements that the buildings specified in the certified plan (limited to buildings whose building area is the area specified by Order of the Ministry of Finance or more) are constructed and that the area of the district where the project is to be carried out is one hectare or more, as well as any other requirements specified by Cabinet Order) (such certified business operator includes the Urban Renaissance Agency that has concluded the agreement concerning the acquisition of land, etc. within the district with the certified business operator, as specified in the certified plan), with the transferred land, etc. being used for the urban reconstruction project (excluding that which falls under the category of a transfer listed in item (ii) through the preceding item);

に規定する認定計画に係るに規定する都市再生事業（当該認定計画に定められた建築物（その建築面積が財務省令で定める面積以上であるものに限る。）の建築がされること、その事業の施行される土地の区域の面積が一ヘクタール以上であることその他の政令で定める要件を満たすものに限る。）のに規定する認定事業者（当該認定計画に定めるところにより当該認定事業者と当該区域内の土地等の取得に関する協定を締結した独立行政法人都市再生機構を含む。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該都市再生事業の用に供されるもの（第二号から前号までに掲げる譲渡に該当するものを除く。）

transfer of land, etc. to a person who carries out a specified project prescribed in that is set forth in a certified zone plan prescribed in , or a project to develop facilities that become necessary in connection with the implementation of that specified project (limited to those projects specified by Order of the Ministry of Finance as particularly contributing to the strengthening of the international competitiveness of industry or to the formation of bases for international economic activities), with the transferred land, etc. being used for those projects (excluding that which falls under the category of a transfer listed in item (ii) through the preceding item);

に規定する認定区域計画に定められているに規定する特定事業又は当該特定事業の実施に伴い必要となる施設を整備する事業（これらの事業のうち、産業の国際競争力の強化又は国際的な経済活動の拠点の形成に特に資するものとして財務省令で定めるものに限る。）を行う者に対する土地等の譲渡で、当該譲渡に係る土地等がこれらの事業の用に供されるもの（第二号から前号までに掲げる譲渡に該当するものを除く。）

transfer of the following land, etc. (limited to a transfer made after the ruling) to the business operator referred to in who is stated in the written application for a ruling under (hereinafter referred to in this item as the "written application for a ruling") pertaining to a ruling made pursuant to the provisions of (limited to a ruling pertaining to the right listed in , and excluding a ruling that has lost its effect pursuant to the provisions of ; hereinafter referred to in this item as a "ruling"), and who carries out the project referred to in that is stated in that written application for a ruling, with the transferred land, etc. being used for that project (excluding that which falls under the category of a transfer listed in items (i) through (iii) or item (v) through the preceding item):

の規定により行われた裁定（に掲げる権利に係るものに限るものとし、の規定により失効したものを除く。以下この号において「裁定」という。）に係るの裁定申請書（以下この号において「裁定申請書」という。）に記載されたの事業を行う当該裁定申請書に記載されたの事業者に対する次に掲げる土地等の譲渡（当該裁定後に行われるものに限る。）で、当該譲渡に係る土地等が当該事業の用に供されるもの（第一号から第三号まで又は第五号から前号までに掲げる譲渡に該当するものを除く。）

specified land with an unknown owner stated in that written application for a ruling (meaning specified land with an unknown owner prescribed in ; the same applies hereinafter in this item) or a right existing on that specified land with an unknown owner;

当該裁定申請書に記載された特定所有者不明土地（所有者不明土地の利用の円滑化等に関するに規定する特定所有者不明土地をいう。以下この号において同じ。）又は当該特定所有者不明土地の上に存する権利

land other than specified land with an unknown owner, or a right existing on that land, that is stated, as land to be acquired by that business operator, in the plan listed in (c) of the business plan listed in that is attached to that written application for a ruling (excluding what is so stated in the case where the project stated in that written application for a ruling falls under a project specified by Cabinet Order as a project that is not found to have a high need to use the land other than specified land with an unknown owner together with the specified land with an unknown owner listed in (a)).

当該裁定申請書に添付された所有者不明土地の利用の円滑化等に関するに掲げる事業計画書のハに掲げる計画に当該事業者が取得するものとして記載がされた特定所有者不明土地以外の土地又は当該土地の上に存する権利（当該裁定申請書に記載された当該事業が当該特定所有者不明土地以外の土地をイに掲げる特定所有者不明土地と一体として使用する必要性が高い事業と認められないものとして政令で定める事業に該当する場合における当該記載がされたものを除く。）

transfer of land, etc. (excluding that pertaining to a right to an adjacent project site prescribed in (hereinafter referred to in this item as a "right to an adjacent project site") and that pertaining to a right to the underlying land of a project prescribed in ) to the project implementer (meaning the project implementer prescribed in ; hereinafter the same applies in this item) of a condominium regeneration project (meaning a condominium regeneration project prescribed in , limited to one specified by Cabinet Order as contributing to securing a good living environment; hereinafter the same applies in this item) based on a demand under or or or an offer under , or transfer of land, etc. (limited to that pertaining to a right to an adjacent project site) to the project implementer of a condominium regeneration project in which the pre-reconstruction condominium prescribed in or the lost condominium (meaning a condominium prescribed in ; hereinafter the same applies in this item and the following item) that stood on the reconstruction site prescribed in item (xiii) of that paragraph falls under a building specified by Cabinet Order, and the total floor area of the post-regeneration condominium prescribed in item (xiv) of that paragraph is the total floor area of that pre-reconstruction condominium or that lost condominium or more, with the land, etc. pertaining to these transfers being used for those condominium regeneration projects (excluding that which falls under the category of a transfer listed in item (vii) through the preceding item);

若しくは若しくはの請求若しくはの申出に基づくマンション再生事業（に規定するマンション再生事業をいい、良好な居住環境の確保に資するものとして政令で定めるものに限る。以下この号において同じ。）の施行者（に規定する施行者をいう。以下この号において同じ。）に対する土地等（に規定する隣接施行敷地権（以下この号において「隣接施行敷地権」という。）に係るもの及びに規定する施行底地権に係るものを除く。）の譲渡又はに規定する建替前マンション若しくは滅失したマンション（に規定するマンションをいう。以下この号及び次号において同じ。）で同項第十三号に規定する再建敷地の上に存していたものが政令で定める建築物に該当し、かつ、同項第十四号に規定する再生後マンションの延べ面積が当該建替前マンション若しくは当該滅失したマンションの延べ面積以上であるマンション再生事業の施行者に対する土地等（隣接施行敷地権に係るものに限る。）の譲渡で、これらの譲渡に係る土地等がこれらのマンション再生事業の用に供されるもの（第七号から前号までに掲げる譲渡に該当するものを除く。）

transfer of land, etc. to a person who implements a condominium, etc. sale project prescribed in based on a demand under (limited to a project for which the certified removal, etc. plan prescribed in or any other plan specified by Order of the Ministry of Finance pertaining to that condominium, etc. sale project contains matters concerning a condominium (limited to one specified by Cabinet Order as having a good living environment) to be newly built on the land after the removal of the condominium or on the site for sale prescribed in , matters concerning roads, parks, open spaces and other facilities for public use to be developed on that land, and other matters specified by Order of the Ministry of Finance; hereinafter the same applies in this item), or transfer of land, etc. to a person who implements that condominium, etc. sale project based on the distribution money acquisition plan prescribed in that has obtained the approval under in connection with that condominium, etc. sale project (where approval for a change to that distribution money acquisition plan has been obtained pursuant to the provisions of as applied mutatis mutandis pursuant to , the plan after the change), with the land, etc. pertaining to these transfers being used for those condominium, etc. sale projects;

の請求に基づくに規定するマンション等売却事業（当該マンション等売却事業に係るに規定する認定除却等計画その他財務省令で定める計画に、マンションを除却した後の土地又はに規定する売却敷地に新たに建築されるマンション（良好な居住環境を備えたものとして政令で定めるものに限る。）に関する事項、これらの土地において整備される道路、公園、広場その他の公共の用に供する施設に関する事項その他の財務省令で定める事項の記載があるものに限る。以下この号において同じ。）を実施する者に対する土地等の譲渡又は当該マンション等売却事業に係るの認可を受けたに規定する分配金取得計画（において準用するの規定により当該分配金取得計画の変更に係る認可を受けた場合には、その変更後のもの）に基づく当該マンション等売却事業を実施する者に対する土地等の譲渡で、これらの譲渡に係る土地等がこれらのマンション等売却事業の用に供されるもの

transfer of land, etc., which is located in a district as specified by Cabinet Order within a city planning district as prescribed in , to a person who carries out a project to construct a building whose building area is the area specified by Cabinet Order or more (limited to a project that meets the requirement that the area of the district where the project is to be carried out is 500 square meters or more, as well as any other requirements specified by Cabinet Order), with the transferred land, etc. being used for the project (excluding that which falls under the category of a transfer listed in items (vii) through (x) or items (xiii) through (xvi));

建築面積が政令で定める面積以上である建築物の建築をする事業（当該事業の施行される土地の区域の面積が五百平方メートル以上であることその他の政令で定める要件を満たすものに限る。）を行う者に対するに規定する都市計画区域のうち政令で定める区域内にある土地等の譲渡で、当該譲渡に係る土地等が当該事業の用に供されるもの（第七号から第十号まで又は次号から第十六号までに掲げる譲渡に該当するものを除く。）

transfer of land, etc. to an individual or a corporation that is to carry out the development of a unit of residential land for use in residential construction (limited to that which meets the following requirements) after obtaining permission under (limited to permission pertaining to development activities prescribed in that are carried out within a district specified by Cabinet Order within a city planning district prescribed in ; hereinafter referred to in this item as a "development permit") (in the case where this status has been succeeded to based on the development permit prescribed in or , such individual is to be the individual who was the transferor in the succession who was to carry out the development or an individual who has succeeded to the status; the same applies in paragraph (5)) (in the case where this status has been succeeded to based on the development permit prescribed in or , such corporation is to be the corporation that was the transferor in the succession that was to carry out the development or the corporation that has succeeded to that status; the same applies in paragraph (5)), with the transferred land, etc. being used for the unit of residential land (excluding that which falls under the category of a transfer listed in items (vii) through (ix)):

の許可（に規定する都市計画区域のうち政令で定める区域内において行われるに規定する開発行為に係るものに限る。以下この号において「開発許可」という。）を受けて住宅建設の用に供される一団の宅地（次に掲げる要件を満たすものに限る。）の造成を行う個人（又はに規定する開発許可に基づく地位の承継があつた場合には、当該承継に係る被承継人である個人又は当該地位を承継した個人。第五項において同じ。）又は法人（又はに規定する開発許可に基づく地位の承継があつた場合には、当該承継に係る被承継人である法人又は当該地位を承継した法人。第五項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の宅地の用に供されるもの（第七号から第九号までに掲げる譲渡に該当するものを除く。）

that the area of the unit of residential land is 1000 square meters or more (for the area of a unit of residential land within a district where the area that requires a development permit is less than 1000 square meters, the area specified by Cabinet Order or more); and

当該一団の宅地の面積が千平方メートル（開発許可を要する面積が千平方メートル未満である区域内の当該一団の宅地の面積にあつては、政令で定める面積）以上のものであること。

that the development of the unit of residential land is deemed to be carried out in conformity with the details of the development permit.

当該一団の宅地の造成が当該開発許可の内容に適合して行われると認められるものであること。

in cases where permission under is not required for development of a unit of residential land, the transfer of land, etc. to an individual or a corporation that is to carry out the development of the unit of residential land for use in residential construction (limited to that which meets the following requirements) (in the case where an heir or universal legatee has succeeded to the project for the development due to the death of the individual who was carrying out the development, and where the heir or universal legatee then carries out the development, such individual is to be the deceased individual who was to carry out the development or the heir or universal legatee; the same applies in paragraph (5)) (in the case where the corporation carrying out the development has extinguished as a result of a merger and the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act that was involved in the merger has succeeded to the project for the development and carries out the development, such corporation is to be the extinguished corporation that was to carry out the development or the merging corporation; and in the case where the corporation carrying out the development has been split off and the succeeding corporation in the company split prescribed in item (xii)-3 of that Article that was involved in the company split has succeeded to the project for the development and carries out the development, such corporation is to be the split-off corporation that was to carry out the development or the succeeding corporation in the company split; the same applies in paragraph (5)), with the transferred land, etc. being used for the unit of residential land (excluding that which falls under the category of a transfer listed in items (vii) through (ix) or a transfer of land, etc. specified by Cabinet Order):

その宅地の造成につきの許可を要しない場合において住宅建設の用に供される一団の宅地（次に掲げる要件を満たすものに限る。）の造成を行う個人（当該造成を行う個人の死亡により当該造成に関する事業を承継した当該個人の相続人又は包括受遺者が当該造成を行う場合には、その死亡した個人又は当該相続人若しくは包括受遺者。第五項において同じ。）又は法人（当該造成を行う法人の合併による消滅により当該造成に関する事業を引き継いだ当該合併に係る法人税法第二条第十二号に規定する合併法人が当該造成を行う場合には当該合併により消滅した法人又は当該合併法人とし、当該造成を行う法人の分割により当該造成に関する事業を引き継いだ当該分割に係る同条第十二号の三に規定する分割承継法人が当該造成を行う場合には当該分割をした法人又は当該分割承継法人とする。第五項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の宅地の用に供されるもの（第七号から第九号までに掲げる譲渡又は政令で定める土地等の譲渡に該当するものを除く。）

that the area of the unit of residential land is 1000 square meters or more (for the area of a unit of residential land within a district specified by Cabinet Order, the area specified by Cabinet Order or more);

当該一団の宅地の面積が千平方メートル（政令で定める区域内の当該一団の宅地の面積にあつては、政令で定める面積）以上のものであること。

that the development is carried out within a city planning district as prescribed in ; and

に規定する都市計画区域内において造成されるものであること。

that the development of the unit of residential land is carried out by obtaining authorization from the prefectural governor, as specified by Cabinet Order, as a project contributing to supplying good residential land to be used for constructing houses, and is deemed to be carried out in conformity with the details of the authorization.

当該一団の宅地の造成が、住宅建設の用に供される優良な宅地の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けて行われ、かつ、当該認定の内容に適合して行われると認められるものであること。

transfer of land, etc. to an individual or a corporation that is to construct a group of houses or mid-to-high-rise fire-proof apartment houses (limited to that which meets the following requirements) (in the case where an heir or universal legatee has succeeded to the project for the construction due to the death of the individual carrying out the development, and where the heir or universal legatee then carries out the construction, such individual is to be the deceased individual who was to carry out the construction or the heir or universal legatee; the same applies in the following item and paragraph (5)) (in the case where the corporation carrying out the construction has extinguished as a result of a merger and the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act that was involved in the merger has succeeded to the project for the construction and carries out the construction, such corporation is to be the extinguished corporation that was to carry out the construction or the merging corporation; and in the case where the corporation carrying out the construction has been split off and the succeeding corporation in the company split prescribed in item (xii)-3 of that Article that was involved in the company split has succeeded to the project for the construction and carries out the construction, such corporation is to be the split-off corporation that was to carry out the construction or the succeeding corporation in the company split; the same applies in the following item and that paragraph), with the transferred land, etc. being used for constructing the group of houses or mid-to-high-rise fire-proof apartment houses (excluding that which falls under the category of a transfer listed in items (vii) through (x) or the preceding two items):

一団の住宅又は中高層の耐火共同住宅（それぞれ次に掲げる要件を満たすものに限る。）の建設を行う個人（当該建設を行う個人の死亡により当該建設に関する事業を承継した当該個人の相続人又は包括受遺者が当該建設を行う場合には、その死亡した個人又は当該相続人若しくは包括受遺者。次号及び第五項において同じ。）又は法人（当該建設を行う法人の合併による消滅により当該建設に関する事業を引き継いだ当該合併に係る法人税法第二条第十二号に規定する合併法人が当該建設を行う場合には当該合併により消滅した法人又は当該合併法人とし、当該建設を行う法人の分割により当該建設に関する事業を引き継いだ当該分割に係る同条第十二号の三に規定する分割承継法人が当該建設を行う場合には当該分割をした法人又は当該分割承継法人とする。次号及び同項において同じ。）に対する土地等の譲渡で、当該譲渡に係る土地等が当該一団の住宅又は中高層の耐火共同住宅の用に供されるもの（第七号から第十号まで又は前二号に掲げる譲渡に該当するものを除く。）

that a group of houses satisfies the requirement that the number of houses to be constructed is 25 or more;

一団の住宅にあつてはその建設される住宅の戸数が二十五戸以上のものであること。

that mid-to-high-rise fire-proof apartment houses satisfy the requirement that independent units to be used as residences (meaning the units equivalent to the parts of a building as prescribed in Article 2, paragraph (1) of the Act on Building Unit Ownership (Act No. 69 of 1962)) are 15 or more or that the floor area of the mid-to-high-rise fire-proof apartment houses is 1000 square meters or more, as well as any other requirements as specified by Cabinet Order;

中高層の耐火共同住宅にあつては住居の用途に供する独立部分（建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第一項に規定する建物の部分に相当するものをいう。）が十五以上のものであること又は当該中高層の耐火共同住宅の床面積が千平方メートル以上のものであることその他政令で定める要件を満たすものであること。

that these are constructed within a city planning district prescribed in (b) of the preceding item; and

前号ロに規定する都市計画区域内において建設されるものであること。

that the construction of the group of houses or mid-to-high-rise fire-proof apartment houses is carried out by obtaining authorization from the prefectural governor, as specified by Cabinet Order, as a project contributing to supplying good houses (for mid-to-high-rise fire-proof apartment houses with a land area of less than 1000 square meters, by obtaining such authorization from the mayor of the municipality).

当該一団の住宅又は中高層の耐火共同住宅の建設が優良な住宅の供給に寄与するものであることについて政令で定めるところにより都道府県知事（当該中高層の耐火共同住宅でその用に供される土地の面積が千平方メートル未満のものにあつては、市町村長）の認定を受けたものであること。

transfer of land, etc. (limited to land, etc. within a district for a land readjustment project as prescribed in carried out under the Act, for which provisional substitute land has been designated under (including the case where the land or the part thereof subject to the right to provisionally use or to receive proceeds therefrom has been designed; hereinafter the same applies in this item)) to an individual or a corporation that constructs a house or a mid-to-high-rise fire-proof apartment house (limited to that which meets the following requirements), which is made not later than December 31 of the year that includes the day on which three years have elapsed from the day on which the designation has become effective (in the case where the day on which the individual or the corporation may start using or receiving proceeds from the right is determined pursuant to the provisions of , from that day), with the land, etc. designated as provisional substitute land for the transferred land, etc. being used for constructing the house or mid-to-high-rise fire-proof apartment house (excluding that which falls under the category of a transfer listed in items (vii) through (x) or the preceding three items):

住宅又は中高層の耐火共同住宅（それぞれ次に掲げる要件を満たすものに限る。）の建設を行う個人又は法人に対する土地等（による土地区画整理事業のに規定する施行地区内の土地等での規定による仮換地の指定（仮に使用又は収益をすることができる権利の目的となるべき土地又はその部分の指定を含む。以下この号において同じ。）がされたものに限る。）の譲渡のうち、その譲渡が当該指定の効力発生の日（の規定により使用又は収益を開始することができる日が定められている場合には、その日）から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行われるもので、当該譲渡をした土地等につき仮換地の指定がされた土地等が当該住宅又は中高層の耐火共同住宅の用に供されるもの（第七号から第十号まで又は前三号に掲げる譲渡に該当するものを除く。）

that the house satisfies the requirements specified by Cabinet Order concerning the floor area of the house to be constructed and the land area for constructing the house;

住宅にあつては、その建設される住宅の床面積及びその住宅の用に供される土地等の面積が政令で定める要件を満たすものであること。

that a mid-to-high-rise fire-proof apartment house satisfies the requirements specified by Cabinet Order as prescribed in (b) of the preceding item; and

中高層の耐火共同住宅にあつては、前号ロに規定する政令で定める要件を満たすものであること。

that a house or mid-to-high-rise fire-proof apartment house is deemed to be in conformity with the and other laws and regulations concerning the construction of housing.

住宅又は中高層の耐火共同住宅がその他住宅の建築に関する法令に適合するものであると認められること。

The provisions of paragraph (1) apply mutatis mutandis where an individual, during the period from October 1, 1987 to December 31, 2028, transfers land, etc. that the individual owns and whose holding period prescribed in paragraph (2) of the preceding Article exceeds five years as of January 1 of the year of the transfer, if the transfer falls under a transfer for a determined site for constructing a superior residential area, etc. (meaning a transfer that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as being found certain to come to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of the preceding paragraph within the period from the date of the transfer until December 31 of the year that includes the day on which two years have elapsed from that date (where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the development of residential land for use in residential construction normally exceeds two years, the period from the date of the transfer until the date specified by Cabinet Order; referred to as the "scheduled period" in paragraph (5)); the same applies in paragraph (8)). In this case, the phrase "transfer for a superior residential area, etc." in paragraph (1) is deemed to be replaced with "transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3)".

第一項の規定は、個人が、昭和六十二年十月一日から令和十年十二月三十一日までの間に、その有する土地等でその年一月一日において前条第二項に規定する所有期間が五年を超えるものの譲渡をした場合において、当該譲渡が確定優良住宅地等予定地のための譲渡（その譲渡の日から同日以後二年を経過する日の属する年の十二月三十一日までの期間（住宅建設の用に供される宅地の造成に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、その譲渡の日から政令で定める日までの期間。第五項において「予定期間」という。）内に前項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき財務省令で定めるところにより証明がされたものをいう。第八項において同じ。）に該当するときについて準用する。この場合において、第一項中「優良住宅地等のための譲渡」とあるのは、「第三項に規定する確定優良住宅地等予定地のための譲渡」と読み替えるものとする。

In the case referred to in paragraph (1) (including where it is applied mutatis mutandis pursuant to the preceding paragraph), where an individual receives the application of the provisions of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Articles 37-4 through 37-6, or Article 37-8 with regard to land, etc. that the individual owns, the transfer of that land, etc. is deemed not to fall under the transfer for a superior residential area, etc. or the transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (1) or the preceding paragraph.

第一項（前項において準用する場合を含む。）の場合において、個人が、その有する土地等につき、第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで又は第三十七条の八の規定の適用を受けるときは、当該土地等の譲渡は、第一項又は前項に規定する優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。

An individual or a corporation that carries out the development referred to in paragraph (2), item (xiii) or item (xiv) or the construction referred to in item (xv) or item (xvi) of that paragraph and that has purchased, from a person who has received the application of the provisions of paragraph (3), land, etc. pertaining to the transfer to which the provisions of that paragraph were applied must, where all or part of the transfer has come to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of paragraph (2) within the scheduled period, deliver without delay to the person who has received the application of the provisions of paragraph (3), with regard to the transfer that has come to so fall, a document specified by Order of the Ministry of Finance certifying that it has come to so fall.

第三項の規定の適用を受けた者から同項の規定の適用を受けた譲渡に係る土地等の買取りをした第二項第十三号若しくは第十四号の造成又は同項第十五号若しくは第十六号の建設を行う個人又は法人は、当該譲渡の全部又は一部が予定期間内に同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなつた場合には、当該第三項の規定の適用を受けた者に対し、遅滞なく、その該当することとなつた当該譲渡についてその該当することとなつたことを証する財務省令で定める書類を交付しなければならない。

Where a person who has received the application of the provisions of paragraph (3) has received the delivery of the document prescribed in the preceding paragraph pertaining to the transfer to which the provisions of paragraph (3) were applied, the person must submit the document to the district director having jurisdiction over the place for tax payment, pursuant to the provisions of Order of the Ministry of Finance.

第三項の規定の適用を受けた者は、同項の規定の適用を受けた譲渡に係る前項に規定する書類の交付を受けた場合には、納税地の所轄税務署長に対し、財務省令で定めるところにより、当該書類を提出しなければならない。

Where it has become difficult for all or part of a transfer of land, etc. to which the provisions of paragraph (3) were applied to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of paragraph (2) within the scheduled period prescribed in paragraph (3), due to unavoidable circumstances arising from an emergency disaster designated as a specified emergency disaster pursuant to the provisions of , in a case specified by Cabinet Order, if it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that all or part of the transfer is found certain to come to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of that paragraph during the period from the first day of the scheduled period until the date specified by Cabinet Order that falls within two years after the last day of the scheduled period, then with regard to the application of the provisions of paragraph (3), paragraph (5), and the following paragraph through paragraph (10), the scheduled period prescribed in paragraph (3) is the period from that first day until that date specified by Cabinet Order.

第三項の規定の適用を受けた土地等の譲渡の全部又は一部が、特定非常災害の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、第三項に規定する予定期間内に第二項第十三号から第十六号までに掲げる土地等の譲渡に該当することが困難となつた場合で政令で定める場合において、当該予定期間の初日から当該予定期間の末日後二年以内の日で政令で定める日までの間に当該譲渡の全部又は一部が同項第十三号から第十六号までに掲げる土地等の譲渡に該当することとなることが確実であると認められることにつき財務省令で定めるところにより証明がされたときは、第三項、第五項及び次項から第十項までの規定の適用については、第三項に規定する予定期間は、当該初日から当該政令で定める日までの期間とする。

Where all or part of the transfer to which the provisions of paragraph (3) were applied has come not to fall under a transfer of land, etc. listed in items (xiii) through (xvi) of paragraph (2) within the scheduled period prescribed in paragraph (3), the person who has received the application of the provisions of paragraph (3) must, within four months from the day on which the scheduled period has elapsed, file an amended return of income tax for the year that includes the date of the transfer to which the provisions of paragraph (3) were applied, and must pay, within that time limit, the amount of tax to be paid upon filing that return. In this case, notwithstanding the provisions of that paragraph, the transfer that has come not to so fall is deemed not to have been a transfer for a determined site for constructing a superior residential area, etc.

第三項の規定の適用を受けた者は、同項の規定の適用を受けた譲渡の全部又は一部が同項に規定する予定期間内に第二項第十三号から第十六号までに掲げる土地等の譲渡に該当しないこととなつた場合には、当該予定期間を経過した日から四月以内に第三項の規定の適用を受けた譲渡のあつた日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。この場合において、その該当しないこととなつた譲渡は、同項の規定にかかわらず、確定優良住宅地等予定地のための譲渡ではなかつたものとみなす。

In the case referred to in the preceding paragraph, if the amended return is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment pursuant to the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.

前項の場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。

With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (8) and to the reassessment set forth in the preceding paragraph, the following provisions apply:

第八項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。

an amended return that is filed within the time limit for filing prescribed in paragraph (8) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;

当該修正申告書で第八項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。

with regard to an amended return that is filed after the time limit for filing prescribed in paragraph (8) and to the reassessment, in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes, the phrases "statutory due date for filing a return" and "statutory due date for payment" are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 31-2, paragraph (8) of the Act on Special Measures Concerning Taxation"; in Article 61, paragraph (1), item (i) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the due date" is deemed to be replaced with "amended return under the provisions of Article 31-2, paragraph (8) of the Act on Special Measures Concerning Taxation"; and in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";

当該修正申告書で第八項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第三十一条の二第八項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第三十一条の二第八項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。

the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.

国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。

Article 31-3Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Residential Property

第三十一条の三（居住用財産を譲渡した場合の長期譲渡所得の課税の特例）

Where an individual transfers land, etc. or buildings, etc. that the individual owns, whose holding period prescribed in Article 31, paragraph (2) exceeds 10 years as of January 1 of the year of the transfer, and that fall under residential property (excluding a transfer made to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, and a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of the preceding Article, Articles 33 through 33-3, Article 35-3, Article 36-2, Article 36-5, Article 37, Article 37-4, Article 37-5 (excluding paragraph (6) of that Article), Article 37-6, or Article 37-8; hereinafter the same applies in this Article) (excluding where the individual has already received the application of the provisions of this paragraph in the year preceding that year or in the year before the preceding year), with regard to the capital gains from the transfer, notwithstanding the provisions of the first sentence of Article 31, paragraph (1), the amount of income tax imposed on the taxable long-term capital gains pertaining to the transfer pursuant to the provisions of the first sentence of that paragraph is the amount equivalent to the amount specified in the following items according to the categories of cases listed in those items:

個人が、その有する土地等又は建物等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居住用財産に該当するものの譲渡（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及び所得税法第五十八条の規定又は前条、第三十三条から第三十三条の三まで、第三十五条の三、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四、第三十七条の五（同条第六項を除く。）、第三十七条の六若しくは第三十七条の八の規定の適用を受けるものを除く。以下この条において同じ。）をした場合（当該個人がその年の前年又は前々年において既にこの項の規定の適用を受けている場合を除く。）には、当該譲渡による譲渡所得については、第三十一条第一項前段の規定により当該譲渡に係る課税長期譲渡所得金額に対し課する所得税の額は、同項前段の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する額とする。

where the taxable long-term capital gains are 60 million yen or less: the amount equivalent to 10 percent of the taxable long-term capital gains;

課税長期譲渡所得金額が六千万円以下である場合　当該課税長期譲渡所得金額の百分の十に相当する金額

where the taxable long-term capital gains exceed 60 million yen: the total of the following amounts:

課税長期譲渡所得金額が六千万円を超える場合　次に掲げる金額の合計額

6 million yen;

六百万円

the amount equivalent to 15 percent of the amount remaining after deducting 60 million yen from the taxable long-term capital gains.

当該課税長期譲渡所得金額から六千万円を控除した金額の百分の十五に相当する金額

The residential property prescribed in the preceding paragraph means the following houses or land, etc.:

前項に規定する居住用財産とは、次に掲げる家屋又は土地等をいう。

a house that the individual uses as the individual's residence, 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 date 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 date);

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。）

the houses listed in the preceding two items and the land, etc. used as the sites of those houses;

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等

where a house of the individual listed in item (i) has been lost due to a disaster, land, etc. that was used as the site of the house, whose holding period prescribed in Article 31, paragraph (2) would exceed 10 years as of January 1 of the year of the transfer if the individual had continued to own the house (limited to land, etc. transferred during the period from the date of the disaster until December 31 of the year that includes the day on which three years have elapsed from that date).

当該個人の第一号に掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、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当該家屋の敷地の用に供されていた土地等（当該災害があ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。）

The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it the documents specified by Order of the Ministry of Finance as documents certifying that the case falls under the provisions of that paragraph.

第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定に該当する旨を証する書類として財務省令で定める書類の添付がある場合に限り、適用する。

Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (1), only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph are submitted.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Article 31-4Deduction of Estimated Acquisition Cost for Long-Term Capital Gains

第三十一条の四（長期譲渡所得の概算取得費控除）

Where an individual transfers land, etc. or buildings, etc. that the individual has continuously owned since on or before December 31, 1952, notwithstanding the provisions of Article 38 and Article 61 of the Income Tax Act, the acquisition cost to be deducted from the revenue in calculating the amount of long-term capital gains is the amount equivalent to 5 percent of the revenue; provided, however, that if it is proved that the amount is less than the amount listed in each of the following items, it is the amount listed in :

個人が昭和二十七年十二月三十一日以前から引き続き所有していた土地等又は建物等を譲渡した場合における長期譲渡所得の金額の計算上収入金額から控除する取得費は、所得税法第三十八条及び第六十一条の規定にかかわらず、当該収入金額の百分の五に相当する金額とする。ただし、当該金額がそれぞれ次の各号に掲げる金額に満たないことが証明された場合には、当該各号に掲げる金額とする。

the total of the amount required for the acquisition of the land, etc. and the amount of improvement expenses;

その土地等の取得に要した金額と改良費の額との合計額

the amount that would be deemed to be the acquisition cost pursuant to the provisions of Article 38, paragraph (2) of the Income Tax Act if the provisions of that paragraph were applied to the total of the amount required for the acquisition of the buildings, etc. and the amount of equipment expenses and improvement expenses.

その建物等の取得に要した金額と設備費及び改良費の額との合計額につき所得税法第三十八条第二項の規定を適用した場合に同項の規定により取得費とされる金額

The provisions of Article 30, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied. In this case, the term "forested land" in the main clause of paragraph (2) of that Article is deemed to be replaced with "land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) (hereinafter referred to in this paragraph as "land or buildings, etc.")", and the term "forested land" in the proviso to that paragraph is deemed to be replaced with "land or buildings, etc.".

第三十条第二項の規定は、前項の規定を適用する場合について準用する。この場合において、同条第二項本文中「山林」とあるのは「第三十一条の四第一項に規定する土地等又は建物等（以下この項において「土地建物等」という。）」と、同項ただし書中「山林」とあるのは「土地建物等」と読み替えるものとする。

Subsection 3 Special Provisions on Taxation on Short-Term Capital Gains

第三款　短期譲渡所得の課税の特例

Article 32Special Provisions on Taxation on Short-Term Capital Gains

第三十二条（短期譲渡所得の課税の特例）

Where an individual transfers land, etc. or buildings, etc. that the individual owns and whose holding period prescribed in Article 31, paragraph (2) is five years or less as of January 1 of the year of the transfer (including land, etc. or buildings, etc. acquired during that year that are specified by Cabinet Order), with regard to the capital gains from that transfer, notwithstanding the provisions of Article 22, Article 89, and Article 165 of the Income Tax Act, income tax is imposed, separately from other income, on the amount of capital gains pertaining to the transfer during that year (meaning the amount calculated without deducting the special capital gain deduction prescribed in Article 33, paragraph (3) of that Act, and, where there is an amount of losses arising in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1), notwithstanding the provisions of the second sentence of that paragraph, the amount after deducting the amount of losses up to the calculated amount; hereinafter referred to as the "amount of short-term capital gains" in this paragraph), in an amount equivalent to 30 percent of the taxable short-term capital gains (meaning the amount of short-term capital gains (where the provisions of Articles 72 through 87 of that Act as applied with the deemed replacement of terms pursuant to the provisions of Article 31, paragraph (3), item (iii) as applied mutatis mutandis pursuant to paragraph (4) apply, the amount after that application)). In this case, where there is an amount of losses arising in the calculation of the amount of short-term capital gains, with regard to the application of the provisions of that Act and other laws and regulations concerning income tax, the amount of losses is deemed not to have arisen.

個人が、その有する土地等又は建物等で、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五年以下であるもの（その年中に取得をした土地等又は建物等で政令で定めるものを含む。）の譲渡をした場合には、当該譲渡による譲渡所得については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該譲渡に係る譲渡所得の金額（同法第三十三条第三項に規定する譲渡所得の特別控除額の控除をしないで計算した金額とし、第三十一条第一項に規定する長期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額とする。以下この項において「短期譲渡所得の金額」という。）に対し、課税短期譲渡所得金額（短期譲渡所得の金額（第四項において準用する第三十一条第三項第三号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の三十に相当する金額に相当する所得税を課する。この場合において、短期譲渡所得の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。

The provisions of the preceding paragraph apply mutatis mutandis where an individual makes a transfer of shares or capital contributions issued by a corporation whose assets consist mainly of land, etc. (excluding those shares or capital contributions that fall under the following capital contributions, investment units or beneficial rights; hereinafter referred to as "shares, etc." in this paragraph), which is specified by Cabinet Order as being similar to a transfer of land, etc. whose holding period prescribed in the preceding paragraph is five years or less as of January 1 of the year of the transfer, if the income from the transfer falls under income from a transfer of shares, etc. specified by Cabinet Order as being similar to a transfer of a business or of assets used for the business:

前項の規定は、個人が、その有する資産が主として土地等である法人の発行する株式又は出資（当該株式又は出資のうち次に掲げる出資、投資口又は受益権に該当するものを除く。以下この項において「株式等」という。）の譲渡で、その年一月一日において前項に規定する所有期間が五年以下である土地等の譲渡に類するものとして政令で定めるものをした場合において、当該譲渡による所得が、事業又はその用に供する資産の譲渡に類するものとして政令で定める株式等の譲渡による所得に該当するときについて準用する。

preferred equity investments prescribed in and specified equity prescribed in , of a special purpose company prescribed in that falls under one listed in Article 67-14, paragraph (1), item (i), (b), 1. or 2. or one listed in (b), 3. or 4. of that item (excluding one that falls under a family company prescribed in item (ii), (d) of that paragraph);

に規定する特定目的会社であつて第六十七条の十四第一項第一号ロ（１）若しくは（２）に掲げるもの又は同号ロ（３）若しくは（４）に掲げるもの（同項第二号ニに規定する同族会社に該当するものを除く。）に該当するもののに規定する優先出資及びに規定する特定出資

investment units prescribed in , of an investment corporation prescribed in that falls under one listed in Article 67-15, paragraph (1), item (i), (b), 1. or 2. (excluding one that falls under a family company prescribed in item (ii), (d) of that paragraph);

に規定する投資法人であつて、第六十七条の十五第一項第一号ロ（１）又は（２）に掲げるもの（同項第二号ニに規定する同族会社に該当するものを除く。）に該当するもののに規定する投資口

beneficial rights of a special purpose trust that is a trust subject to corporate taxation and that meets the requirements listed in Article 68-3-2, paragraph (1), item (i), (b) (excluding one that falls under a family company prescribed in item (ii), (a) of that paragraph);

法人課税信託のうち特定目的信託であつて、第六十八条の三の二第一項第一号ロに掲げる要件に該当するもの（同項第二号イに規定する同族会社に該当するものを除く。）の受益権

beneficial rights of an investment trust listed in Article 2, item (xxix)-2, (d) of the Corporation Tax Act that is a trust subject to corporate taxation and that meets the requirements listed in Article 68-3-3, paragraph (1), item (i), (b) (excluding one that falls under a family company prescribed in item (ii), (a) of that paragraph).

法人課税信託のうち法人税法第二条第二十九号の二ニに掲げる投資信託であつて、第六十八条の三の三第一項第一号ロに掲げる要件に該当するもの（同項第二号イに規定する同族会社に該当するものを除く。）の受益権

With regard to the application of the provisions of paragraph (1) to a transfer that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as falling under a transfer of land, etc. listed in Article 28-4, paragraph (3), items (i) through (iii), the phrase "30 percent" in that paragraph is deemed to be replaced with "15 percent".

第二十八条の四第三項第一号から第三号までに掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものに係る第一項の規定の適用については、同項中「百分の三十」とあるのは、「百分の十五」とする。

The provisions of Article 31, paragraph (3) apply mutatis mutandis where the provisions of paragraph (1) or paragraph (2) apply. In this case, in paragraph (3), item (i) of that Article, the phrase "Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) (including where it is applied pursuant to the provisions of (Special Provisions on Taxation on Long-Term Capital Gains in the Case of Transfer of Land, etc. for Development, etc. of Superior Residential Areas) or ; the same applies hereinafter)" is deemed to be replaced with "Article 32, paragraph (1) or paragraph (2) (Special Provisions on Taxation on Short-Term Capital Gains)", and the phrase "amount of long-term capital gains" is deemed to be replaced with "amount of short-term capital gains"; in item (ii) of that paragraph, the phrase "capital gains from the transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains)" is deemed to be replaced with "capital gains from the transfer prescribed in Article 32, paragraph (1) (Special Provisions on Taxation on Short-Term Capital Gains) or income from the transfer prescribed in paragraph (2) of that Article", and the phrase "amount of long-term capital gains" is deemed to be replaced with "amount of short-term capital gains"; in item (iii) of that paragraph, the phrase "amount of long-term capital gains" is deemed to be replaced with "amount of short-term capital gains"; and in item (iv) of that paragraph, the phrase "Article 31, paragraph (1)" is deemed to be replaced with "Article 32, paragraph (1) or paragraph (2)", the phrase "Special Provisions on Taxation on Long-Term Capital Gains" is deemed to be replaced with "Special Provisions on Taxation on Short-Term Capital Gains", and the phrase "taxable long-term capital gains" is deemed to be replaced with "taxable short-term capital gains".

第三十一条第三項の規定は、第一項又は第二項の規定の適用がある場合について準用する。この場合において、同条第三項第一号中「第三十一条第一項（長期譲渡所得の課税の特例）（（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例）又は（居住用財産を譲渡した場合の長期譲渡所得の課税の特例）の規定により適用される場合を含む。以下同じ。）」とあるのは「第三十二条第一項又は第二項（短期譲渡所得の課税の特例）」と、「長期譲渡所得の金額」とあるのは「短期譲渡所得の金額」と、同項第二号中「第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得」とあるのは「第三十二条第一項（短期譲渡所得の課税の特例）に規定する譲渡による譲渡所得又は同条第二項に規定する譲渡による所得」と、「長期譲渡所得の金額」とあるのは「短期譲渡所得の金額」と、同項第三号中「長期譲渡所得の金額」とあるのは「短期譲渡所得の金額」と、同項第四号中「第三十一条第一項」とあるのは「第三十二条第一項又は第二項」と、「長期譲渡所得の課税の特例」とあるのは「短期譲渡所得の課税の特例」と、「課税長期譲渡所得金額」とあるのは「課税短期譲渡所得金額」と読み替えるものとする。

Subsection 4 Special Deduction, etc. for Capital Gains in the Case of Expropriation, etc.

第四款　収用等の場合の譲渡所得の特別控除等

Article 33Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc.

第三十三条（収用等に伴い代替資産を取得した場合の課税の特例）

Where an individual's assets (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article, paragraph (2) of the following Article, and Article 33-4) prescribed in the following items have come to fall under the cases listed in those items (excluding where the provisions of paragraph (1) of the following Article apply), if the individual acquires, by December 31 of the year that includes the date of the expropriation, purchase, replotting disposition, rights conversion, acquisition or extinction prescribed in those items (hereinafter referred to as "expropriation, etc." up to Article 33-4), with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money prescribed in those items (where there are expenses required for the transfer (including extinction and decrease in value; hereinafter the same applies in this Subsection) of the assets, the amount after deducting the amount specified by Cabinet Order as having been paid out of the amount of the compensation, consideration or settlement money; hereinafter the same applies in this Article), assets specified by Cabinet Order as assets of the same type as the assets transferred through the expropriation, etc. or other assets that are to replace them (hereinafter referred to as "substitute assets" in this Subsection) (such acquisition excludes acquisition through a lease transaction without transfer of ownership and includes manufacture and construction; hereinafter the same applies in this Subsection), the individual may, at the individual's option, apply the provisions of Article 31 (including where it is applied pursuant to the provisions of Article 31-2 or Article 31-3; except in Article 33-4, paragraph (1), item (i), Article 34, paragraph (1), item (i), Article 34-2, paragraph (1), item (i), Article 34-3, paragraph (1), item (i), Article 35, paragraph (1), item (i), Article 35-2, paragraph (1), and Article 35-3, paragraph (1), the same applies hereinafter up to Article 37-8) or the preceding Article, or Article 32 or Article 33 of that Act, by deeming, where the amount of the compensation, consideration or settlement money acquired through the expropriation, etc. is the amount required for the acquisition of the substitute assets (hereinafter referred to as the "acquisition price" up to Article 37-8) or less, that the transferred assets (where the settlement money referred to in item (iii) has been acquired together with the land, etc. referred to in that item, the part of the transferred assets specified by Cabinet Order as corresponding to the amount of the settlement money; hereinafter the same applies in this paragraph) have not been transferred, and, where the amount of the compensation, consideration or settlement money exceeds the acquisition price, that the part of the transferred assets specified by Cabinet Order as corresponding to the amount of the excess has been transferred.

個人の有する資産（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条、次条第二項及び第三十三条の四において同じ。）で次の各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（次条第一項の規定に該当する場合を除く。）において、その者が当該各号に規定する補償金、対価又は清算金の額（当該資産の譲渡（消滅及び価値の減少を含む。以下この款において同じ。）に要した費用がある場合には、当該補償金、対価又は清算金の額のうちから支出したものとして政令で定める金額を控除した金額。以下この条において同じ。）の全部又は一部に相当する金額をもつて当該各号に規定する収用、買取り、換地処分、権利変換、買収又は消滅（以下第三十三条の四までにおいて「収用等」という。）のあつた日の属する年の十二月三十一日までに当該収用等により譲渡した資産と同種の資産その他のこれに代わるべき資産として政令で定めるもの（以下この款において「代替資産」という。）の取得（所有権移転外リース取引による取得を除き、製作及び建設を含む。以下この款において同じ。）をしたときは、その者については、その選択により、当該収用等により取得した補償金、対価又は清算金の額が当該代替資産に係る取得に要した金額（以下第三十七条の八までにおいて「取得価額」という。）以下である場合にあつては、当該譲渡した資産（第三号の清算金を同号の土地等とともに取得した場合には、当該譲渡した資産のうち当該清算金の額に対応するものとして政令で定める部分。以下この項において同じ。）の譲渡がなかつたものとし、当該補償金、対価又は清算金の額が当該取得価額を超える場合にあつては、当該譲渡した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について譲渡があつたものとして、第三十一条（第三十一条の二又は第三十一条の三の規定により適用される場合を含む。第三十三条の四第一項第一号、第三十四条第一項第一号、第三十四条の二第一項第一号、第三十四条の三第一項第一号、第三十五条第一項第一号、第三十五条の二第一項及び第三十五条の三第一項を除き、以下第三十七条の八までにおいて同じ。）若しくは前条又は同法第三十二条若しくは第三十三条の規定を適用することができる。

where assets are expropriated pursuant to the provisions of the , the , the City Planning Act, the , the , the , the Urban Renewal Act, the , the , the , the , the Forest Act, the , the , the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner, and other laws and regulations specified by Cabinet Order (hereinafter referred to as the "Expropriation of Land Act, etc." up to the following Article), and compensation is acquired (excluding cases that fall under the cases specified by Cabinet Order);

資産が、、都市計画法、、、、都市再開発法、、、、、森林法、、、所有者不明土地の利用の円滑化等に関する特別措置法その他政令で定めるその他の法令（以下次条までにおいて「土地収用法等」という。）の規定に基づいて収用され、補償金を取得する場合（政令で定める場合に該当する場合を除く。）

where, in the case where assets would be expropriated pursuant to the provisions of the Expropriation of Land Act, etc. if an offer to purchase them were refused, the assets are purchased and consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order);

資産について買取りの申出を拒むときは土地収用法等の規定に基づいて収用されることとなる場合において、当該資産が買い取られ、対価を取得するとき（政令で定める場合に該当する場合を除く。）。

where a land readjustment project under the Land Readjustment Act, a residential block improvement project under the (Act No. 67 of 1975; hereinafter referred to as the "Urban Housing Supply Promotion Act" up to Article 34-2), land consolidation under the Act on Development of Infrastructures for New Cities, or a land improvement project under the Land Improvement Act has been implemented with regard to land or a right existing on land (hereinafter referred to as "land, etc." up to Article 33-3), and settlement money under the provisions of (including as applied mutatis mutandis pursuant to and ) (excluding settlement money paid because replotted land, or residential land or a part thereof that is to be the subject of the right, was not designated pursuant to the provisions of (including as applied mutatis mutandis pursuant to and ), and settlement money paid because a part, etc. of the facility housing prescribed in , or rights concerning the facility housing or the site of the facility housing prescribed in , were not designated pursuant to the provisions of or ) or settlement money prescribed in (including as applied mutatis mutandis pursuant to , , and ) (excluding settlement money paid because replotted land, or land or a part thereof that is to be the subject of the right, was designated with its area especially reduced, or because replotted land, or land or a part thereof that is to be the subject of the right, was not designated, pursuant to the provisions of (including as applied mutatis mutandis pursuant to , , and )) is acquired through a replotting disposition pertaining to the land, etc. (excluding cases that fall under the cases specified by Cabinet Order);

土地又は土地の上に存する権利（以下第三十三条の三までにおいて「土地等」という。）につき土地区画整理法による土地区画整理事業、（昭和五十年法律第六十七号。以下第三十四条の二までにおいて「大都市地域住宅等供給促進法」という。）による住宅街区整備事業、新都市基盤整備法による土地整理又は土地改良法による土地改良事業が施行された場合において、当該土地等に係る換地処分により（及びにおいて準用する場合を含む。）の規定による清算金（（及びにおいて準用する場合を含む。）の規定により換地又は当該権利の目的となるべき宅地若しくはその部分を定められなかつたこと及び又はの規定によりに規定する施設住宅の一部等又はに規定する施設住宅若しくは施設住宅敷地に関する権利を定められなかつたことにより支払われるものを除く。）又は（、及びにおいて準用する場合を含む。）に規定する清算金（（、及びにおいて準用する場合を含む。）の規定により地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分を定められなかつたことにより支払われるものを除く。）を取得するとき（政令で定める場合に該当する場合を除く。）。

where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets, and compensation under the provisions of (limited to compensation paid because it was determined, pursuant to the provisions of , that a part, etc. of a facility building or a building lease right for a part of a facility building would not be granted, or because it was determined, pursuant to the provisions of as applied with the deemed replacement of terms pursuant to , that a portion of a building facility or a building lease right for a part of a facility building would not be granted, and compensation paid based on an offer under or in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order);

資産につき都市再開発法による第一種市街地再開発事業が施行された場合において、当該資産に係る権利変換によりの規定による補償金（の規定により施設建築物の一部等若しくは施設建築物の一部についての借家権が与えられないように定められたこと又はの規定により読み替えられたの規定により建築施設の部分若しくは施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により又はの申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。

where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets, and compensation under the provisions of (limited to compensation paid because it was determined, pursuant to the provisions of , that a part, etc. of a disaster prevention facility building or a building lease right for a part of a disaster prevention facility building would not be granted, or because it was determined, pursuant to provisions specified by Cabinet Order, that a portion of a disaster prevention building facility or a building lease right for a part of a disaster prevention facility building would not be granted, and compensation paid based on an offer under or in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order);

資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換によりの規定による補償金（の規定により防災施設建築物の一部等若しくは防災施設建築物の一部についての借家権が与えられないように定められたこと又は政令で定める規定により防災建築施設の部分若しくは防災施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により又はの申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。

where land, etc. is purchased pursuant to the provisions of (including as applied mutatis mutandis pursuant to and ) or , and consideration is acquired (excluding cases that fall under the cases listed in Article 34, paragraph (2), item (ii) and item (ii)-2);

土地等が（及びにおいて準用する場合を含む。）又はの規定に基づいて買い取られ、対価を取得する場合（第三十四条第二項第二号及び第二号の二に掲げる場合に該当する場合を除く。）

where a land readjustment project under the Land Readjustment Act for which compensation for decrease in value prescribed in (referred to as "compensation for decrease in value" in the following item) is to be granted is implemented, and land, etc. within the project area of that project (meaning the project area prescribed in ; the same applies in that item) is purchased as land to be appropriated for the site of public facilities, and consideration is acquired;

土地区画整理法による土地区画整理事業でに規定する減価補償金（次号において「減価補償金」という。）を交付すべきこととなるものが施行される場合において、公共施設の用地に充てるべきものとして当該事業の施行区域（に規定する施行区域をいう。同号において同じ。）内の土地等が買い取られ、対価を取得するとき。

where land, etc. located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district that is implemented by a local government or the Urban Renaissance Agency in a promotion area for reconstruction of a disaster-damaged urban district and for which compensation for decrease in value is to be granted is purchased by such a person (including a Land Development Public Corporation) to be used for a project concerning the development and improvement of public facilities carried out by such a person as the land readjustment project for reconstruction of a disaster-damaged urban district, and consideration is acquired (excluding cases that fall under the cases listed in the preceding two items);

地方公共団体又は独立行政法人都市再生機構が被災市街地復興推進地域において施行する被災市街地復興土地区画整理事業で減価補償金を交付すべきこととなるものの施行区域内にある土地等について、これらの者が当該被災市街地復興土地区画整理事業として行う公共施設の整備改善に関する事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（前二号に掲げる場合に該当する場合を除く。）

where land, etc. located within the project area (meaning the project area specified in a city plan for a type 2 urban redevelopment project pursuant to the provisions of ) of a type 2 urban redevelopment project under the Urban Renewal Act that is implemented by a local government or the Urban Renaissance Agency in the area of a housing-damaged municipality prescribed in is purchased by such a person (including a Land Development Public Corporation) to be used for that type 2 urban redevelopment project, and consideration is acquired (excluding cases that fall under the cases listed in item (ii) or in paragraph (1), item (i) of the following Article);

地方公共団体又は独立行政法人都市再生機構がに規定する住宅被災市町村の区域において施行する都市再開発法による第二種市街地再開発事業の施行区域（の規定により第二種市街地再開発事業について都市計画に定められた施行区域をいう。）内にある土地等について、当該第二種市街地再開発事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（第二号又は次条第一項第一号に掲げる場合に該当する場合を除く。）

where land, etc. is purchased to be used for a project concerning the management of housing on a single housing estate of 50 or more dwelling units that the State, a local government, the Urban Renaissance Agency or a Local Housing Corporation carries out for the purpose of leasing or transferring housing to persons who need housing to live in themselves, and consideration is acquired;

国、地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が、自ら居住するため住宅を必要とする者に対し賃貸し、又は譲渡する目的で行う五十戸以上の一団地の住宅経営に係る事業の用に供するため土地等が買い取られ、対価を取得する場合

where assets have been expropriated pursuant to the provisions of the Expropriation of Land Act, etc. (including where there has been a purchase that falls under the provisions of item (ii)), and rights other than ownership held with respect to the assets are extinguished and compensation or consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order);

資産が土地収用法等の規定により収用された場合（第二号の規定に該当する買取りがあつた場合を含む。）において、当該資産に関して有する所有権以外の権利が消滅し、補償金又は対価を取得するとき（政令で定める場合に該当する場合を除く。）。

where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Urban Renewal Act are extinguished pursuant to the provisions of , and compensation under the provisions of is acquired (excluding cases that fall under the cases specified by Cabinet Order);

資産に関して有する権利で都市再開発法に規定する権利変換により新たな権利に変換をすることのないものが、の規定により消滅し、の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。）

where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts are extinguished pursuant to the provisions of , and compensation under the provisions of is acquired (excluding cases that fall under the cases specified by Cabinet Order);

資産に関して有する権利で密集市街地における防災街区の整備の促進に関する法律に規定する権利変換により新たな権利に変換をすることのないものが、の規定により消滅し、の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。）

where compensation or consideration is acquired due to the reclamation of publicly-owned water surface under the provisions of the carried out by the State or a local government (including an organization established by it that is specified by Cabinet Order), or carried out by the project implementer of a project prescribed in for use in that project, or due to the extinction (including a decrease in value of those rights) of a fishery right, a fishing entry right, a right to operate fishing port water surface facilities or any other right concerning the use of water, or of a mining right (including a mining lease right, a quarrying right and any other right to mine or extract earth and stone), in connection with the implementation of that project by the project implementer;

国若しくは地方公共団体（その設立に係る団体で政令で定めるものを含む。）が行い、若しくはに規定する事業の施行者がその事業の用に供するために行うの規定に基づく公有水面の埋立て又は当該施行者が行う当該事業の施行に伴う漁業権、入漁権、漁港水面施設運営権その他水の利用に関する権利又は鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利を含む。）の消滅（これらの権利の価値の減少を含む。）により、補償金又は対価を取得する場合

beyond the cases listed in the preceding items, where compensation or consideration is acquired through the purchase or extinction (including a decrease in value) of assets in connection with a disposition made by the State or a local government pursuant to the provisions of , , or other laws and regulations specified by Cabinet Order, or through a disposition of acquisition made pursuant to those provisions.

前各号に掲げる場合のほか、国又は地方公共団体が、建築基準法第十一条第一項若しくはその他政令で定めるその他の法令の規定に基づき行う処分に伴う資産の買取り若しくは消滅（価値の減少を含む。）により、又はこれらの規定に基づき行う買収の処分により補償金又は対価を取得する場合

The provisions of the preceding paragraph apply mutatis mutandis where an individual has come to fall under a case listed in any of the items of that paragraph, and the individual has acquired assets that are to become substitute assets during the year preceding the year that includes the date of the expropriation, etc. (limited to the period on or after the day on which it became clear that the individual would transfer assets the individual owns through the expropriation, etc.) (or, where the assets that are to become substitute assets are land, etc. and there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds one year, has acquired them within the period specified by Cabinet Order). In this case, the phrase "at the individual's option" in that paragraph is deemed to be replaced with "at the individual's option, pursuant to the provisions of Cabinet Order".

前項の規定は、個人が同項各号に掲げる場合に該当することとなつた場合において、当該個人が、収用等のあつた日の属する年の前年中（当該収用等により当該個人の有する資産の譲渡をすることとなることが明らかとなつた日以後の期間に限る。）に代替資産となるべき資産の取得をしたとき（当該代替資産となるべき資産が土地等である場合において、工場等の建設に要する期間が通常一年を超えることその他の政令で定めるやむを得ない事情があるときは、政令で定める期間内に取得をしたとき）について準用する。この場合において、同項中「その選択により」とあるのは、「その選択により、政令で定めるところにより」と読み替えるものとする。

The provisions of paragraph (1) apply mutatis mutandis where an individual has fallen under a case listed in any of the items of that paragraph, and the individual is expected to acquire substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money prescribed in those items, within the designated acquisition period (meaning the period from January 1 of the year following the year that includes the date of the expropriation, etc. until the day on which two years have elapsed from the date of the expropriation, etc. (in a case specified by Cabinet Order where it is difficult to acquire substitute assets within that period because all or part of the project pertaining to the expropriation, etc. has not been completed, the period required for the construction of a factory, etc. normally exceeds two years, or there are other unavoidable circumstances, with regard to those substitute assets, the period from January 1 of that following year until the date specified by Cabinet Order)). In this case, in that paragraph, the phrase "the amount of the compensation, consideration or settlement money prescribed in those items (" is deemed to be replaced with "the amount of the compensation, consideration or settlement money prescribed in those items (where, in the year that includes the date of the expropriation, etc. prescribed in paragraph (3), substitute assets prescribed in that paragraph have been acquired with an amount equivalent to part of the amount of the compensation, consideration or settlement money, or where assets that are to become substitute assets prescribed in that paragraph have been acquired during the preceding year prescribed in the following paragraph pertaining to the expropriation, etc. prescribed in that paragraph, the amount after deducting the acquisition price of those assets; hereinafter the same applies in this paragraph) (", and the phrase "acquisition price" is deemed to be replaced with "estimated amount of the acquisition price".

第一項の規定は、個人が同項各号に掲げる場合に該当した場合において、その者が当該各号に規定する補償金、対価又は清算金の額の全部又は一部に相当する金額をもつて取得指定期間（収用等のあつた日の属する年の翌年一月一日から収用等のあつた日以後二年を経過した日までの期間（当該収用等に係る事業の全部又は一部が完了しないこと、工場等の建設に要する期間が通常二年を超えることその他のやむを得ない事情があるため、当該期間内に代替資産の取得をすることが困難である場合で政令で定める場合には、当該代替資産については、同年一月一日から政令で定める日までの期間）をいう。）内に代替資産の取得を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、同項中「の額（」とあるのは「の額（第三項に規定する収用等のあつた日の属する年において当該補償金、対価若しくは清算金の額の一部に相当する金額をもつて同項に規定する代替資産の取得をした場合又は同項に規定する収用等に係る次項に規定する前年中に同項に規定する代替資産となるべき資産の取得をした場合には、これらの資産の取得価額を控除した金額。以下この項において同じ。）（」と、「取得価額」とあるのは「取得価額の見積額」と読み替えるものとする。

Where an individual's assets have come to fall under a case listed in any of the following items, with regard to the application of the provisions of paragraph (1) (including where it is applied mutatis mutandis pursuant to the preceding two paragraphs), a transfer through expropriation, etc. is deemed to have been made with regard to: in the case of item (i), the land, etc. prescribed in that item; in the case of item (ii) or item (iii), the assets on the land prescribed in those items or the spouse's right of residence pertaining to a building on that land; and in the case of item (iv), the right prescribed in that item (where the compensation prescribed in items (ii) through (iv) compensates for part of the value of those assets, the part of those assets specified by Cabinet Order as corresponding to the compensation). In this case, the amount of the compensation or consideration prescribed in item (i), item (ii) or item (iv) or the amount of the compensation prescribed in item (iii) is deemed to be the amount of the compensation, consideration or settlement money prescribed in paragraph (1).

個人の有する資産が次の各号に掲げる場合に該当することとなつた場合には、第一項（前二項において準用する場合を含む。）の規定の適用については、第一号の場合にあつては同号に規定する土地等、第二号又は第三号の場合にあつてはこれらの号に規定する土地の上にある資産又はその土地の上にある建物に係る配偶者居住権、第四号の場合にあつては同号に規定する権利（第二号から第四号までに規定する補償金がこれらの資産の価額の一部を補償するものである場合には、これらの資産のうちその補償金に対応するものとして政令で定める部分）について、収用等による譲渡があつたものとみなす。この場合においては、第一号、第二号若しくは第四号に規定する補償金若しくは対価の額又は第三号に規定する補償金の額をもつて、第一項に規定する補償金、対価又は清算金の額とみなす。

where land, etc. is used pursuant to the provisions of the Expropriation of Land Act, etc. and compensation is acquired (including where, in the case where land, etc. would be used pursuant to the provisions of the Expropriation of Land Act, etc. if an offer for its use were refused, the land, etc. is used under a contract and consideration is acquired), if allowing the use of the land, etc. falls under lending of real property, etc. giving rise to capital gains (excluding cases that fall under the cases specified by Cabinet Order);

土地等が土地収用法等の規定に基づいて使用され、補償金を取得する場合（土地等について使用の申出を拒むときは土地収用法等の規定に基づいて使用されることとなる場合において、当該土地等が契約により使用され、対価を取得するときを含む。）において、当該土地等を使用させることが譲渡所得の基因となる不動産等の貸付けに該当するとき（政令で定める場合に該当する場合を除く。）。

where, as a result of land, etc. coming to fall under the provisions of paragraph (1), items (i) through (iii)-3, the provisions of the preceding item, or the provisions of paragraph (1), item (ii) of the following Article or Article 33-3, paragraph (1), it has become necessary to expropriate, demolish or remove assets on that land pursuant to the provisions of the Expropriation of Land Act, etc., or where it has become necessary to demolish or remove assets on that land in connection with a disposition by the State or a local government made pursuant to the provisions of the laws and regulations prescribed in paragraph (1), item (viii) or , if consideration for those assets or for the spouse's right of residence pertaining to a building on that land (including the right to use, based on the spouse's right of residence, the land, etc. used as the site of the building that is subject to the spouse's right of residence; hereinafter the same applies in this item, the following item, and paragraph (1), item (i) of the following Article), or compensation specified by Cabinet Order for the loss of those assets or of the spouse's right of residence pertaining to a building on that land, is acquired (excluding cases that fall under the cases specified by Cabinet Order);

土地等が第一項第一号から第三号の三までの規定、前号の規定若しくは次条第一項第二号若しくは第三十三条の三第一項の規定に該当することとなつたことに伴い、その土地の上にある資産につき、土地収用法等の規定に基づく収用をし、若しくは取壊し若しくは除去をしなければならなくなつた場合又は第一項第八号に規定する法令の規定若しくはの規定に基づき行う国若しくは地方公共団体の処分に伴い、その土地の上にある資産の取壊し若しくは除去をしなければならなくなつた場合において、これらの資産若しくはその土地の上にある建物に係る配偶者居住権（当該配偶者居住権の目的となつている建物の敷地の用に供される土地等を当該配偶者居住権に基づき使用する権利を含む。以下この号及び次号並びに次条第一項第一号において同じ。）の対価又はこれらの資産若しくはその土地の上にある建物に係る配偶者居住権の損失に対する補償金で政令で定めるものを取得するとき（政令で定める場合に該当する場合を除く。）。

where, as a result of land, etc. coming to fall under the provisions of Article 33-3, paragraph (9), assets on that land are removed pursuant to the provisions of , if compensation under the provisions of is acquired for the loss of those assets or of the spouse's right of residence pertaining to a building on that land;

土地等が第三十三条の三第九項の規定に該当することとなつたことに伴い、その土地の上にある資産がの規定により除却される場合において、当該資産又はその土地の上にある建物に係る配偶者居住権の損失に対して、の規定による補償金を取得するとき。

where the value of the right to use, based on a spouse's right of residence, land, etc. used as the site of a building that is subject to the spouse's right of residence has decreased as a result of that land, etc. coming to fall under the provisions of paragraph (1), item (i), item (ii), item (iii)-2 or item (iii)-3 or the provisions of item (i) of this paragraph, or where the right to use, based on a spouse's right of residence, land, etc. used as the site of a building that is subject to the spouse's right of residence has been extinguished as a result of that building coming to fall under the provisions of paragraph (1), item (i), item (ii) or item (v), if consideration for those rights or compensation specified by Cabinet Order for the loss of those rights is acquired (excluding cases that fall under the case listed in item (ii) or the cases specified by Cabinet Order).

配偶者居住権の目的となつている建物の敷地の用に供される土地等が第一項第一号、第二号、第三号の二若しくは第三号の三の規定若しくは第一号の規定に該当することとなつたことに伴い当該土地等を当該配偶者居住権に基づき使用する権利の価値が減少した場合又は配偶者居住権の目的となつている建物が同項第一号、第二号若しくは第五号の規定に該当することとなつたことに伴い当該建物の敷地の用に供される土地等を当該配偶者居住権に基づき使用する権利が消滅した場合において、これらの権利の対価又はこれらの権利の損失に対する補償金で政令で定めるものを取得するとき（第二号に掲げる場合又は政令で定める場合に該当する場合を除く。）。

The amount of compensation prescribed in paragraph (1), item (i), item (v), item (vii) or item (viii) means, regardless of its nominal designation, the amount that constitutes consideration for the expropriation, etc. of the assets, and does not include relocation expenses received upon the expropriation, etc. or any other amount other than the amount that constitutes consideration for the expropriation, etc. of the assets.

第一項第一号、第五号、第七号又は第八号に規定する補償金の額は、名義がいずれであるかを問わず、資産の収用等の対価たる金額をいうものとし、収用等に際して交付を受ける移転料その他当該資産の収用等の対価たる金額以外の金額を含まないものとする。

The provisions of paragraphs (1) through (3) do not apply unless the final return for the year for which the individual seeks the application of those provisions contains a statement to the effect that the individual seeks the application of those provisions, and has attached to it a written statement concerning the calculation of the amount of timber income or the amount of capital gains under those provisions and other documents specified by Order of the Ministry of Finance; provided, however, that this does not apply where the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, and a document containing the statement, and the written statement and the documents specified by Order of the Ministry of Finance, are submitted.

第一項から第三項までの規定は、これらの規定の適用を受けようとする年分の確定申告書に、これらの規定の適用を受けようとする旨を記載し、かつ、これらの規定による山林所得の金額又は譲渡所得の金額の計算に関する明細書その他財務省令で定める書類を添付しない場合には、適用しない。ただし、当該申告書の提出がなかつたこと又は当該記載若しくは添付がなかつたことにつき税務署長においてやむを得ない事情があると認める場合において、当該記載をした書類並びに当該明細書及び財務省令で定める書類の提出があつたときは、この限りでない。

A person who files the final return prescribed in the preceding paragraph must submit documents specified by Order of the Ministry of Finance concerning the details of the substitute assets to the district director having jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order.

前項に規定する確定申告書を提出する者は、政令で定めるところにより、代替資産の明細に関する財務省令で定める書類を納税地の所轄税務署長に提出しなければならない。

Where it has become difficult for an individual to acquire substitute assets within the designated acquisition period prescribed in paragraph (3) due to unavoidable circumstances arising from an emergency disaster designated as a specified emergency disaster pursuant to the provisions of , if the individual is expected to acquire substitute assets during the period from the first day of the designated acquisition period until the date specified by Cabinet Order that falls within two years after the last day of the designated acquisition period, and has obtained the approval of the district director having jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, then with regard to the application of the provisions of that paragraph and Article 33-5, the designated acquisition period prescribed in that paragraph is the period from that first day until that date specified by Cabinet Order.

個人が、特定非常災害の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、代替資産の第三項に規定する取得指定期間内における取得をすることが困難となつた場合において、当該取得指定期間の初日から当該取得指定期間の末日後二年以内の日で政令で定める日までの間に代替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、同項及び第三十三条の五の規定の適用については、同項に規定する取得指定期間は、当該初日から当該政令で定める日までの期間とする。

Article 33-2Special Provisions on Taxation in the Case of Acquisition of Assets Due to Disposition by Exchange, etc.

第三十三条の二（交換処分等に伴い資産を取得した場合の課税の特例）

Where an individual's assets prescribed in the following items have come to fall under the cases listed in those items (including where compensation, consideration or settlement money (hereinafter referred to as "compensation, etc." in this Subsection) has been acquired together with the assets prescribed in those items), the individual may, at the individual's option, apply the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 32, Article 33 or Article 35 of the Income Tax Act, by deeming that the assets transferred through the expropriation, purchase or exchange prescribed in those items (hereinafter referred to as "disposition by exchange, etc." in this Subsection) (where compensation, etc. has been acquired together with the assets prescribed in those items, the part of the transferred assets specified by Cabinet Order as the part other than the part corresponding to the amount of the compensation, etc.) have not been transferred:

個人の有する資産で次の各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（当該各号に規定する資産とともに補償金、対価又は清算金（以下この款において「補償金等」という。）を取得した場合を含む。）には、その者については、その選択により、当該各号に規定する収用、買取り又は交換（以下この款において「交換処分等」という。）により譲渡した資産（当該各号に規定する資産とともに補償金等を取得した場合には、当該譲渡した資産のうち当該補償金等の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとして、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十二条、第三十三条若しくは第三十五条の規定を適用することができる。

where assets have been expropriated under the provisions of the Expropriation of Land Act, etc. (including where there has been a purchase that falls under the provisions of paragraph (1), item (ii) or item (iv) of the preceding Article), if assets specified by Cabinet Order as assets of the same type as those assets or as the spouse's right of residence pertaining to those assets, or as other assets that are to replace them, are acquired;

資産につき土地収用法等の規定による収用があつた場合（前条第一項第二号又は第四号の規定に該当する買取りがあつた場合を含む。）において、当該資産又は当該資産に係る配偶者居住権と同種の資産その他のこれらに代わるべき資産として政令で定めるものを取得するとき。

where a land improvement project under the Land Improvement Act or a project under has been implemented with regard to land, etc., if land, etc. is acquired through an exchange pertaining to that land, etc.

土地等につき土地改良法による土地改良事業又はの事業が施行された場合において、当該土地等に係る交換により土地等を取得するとき。

The provisions of paragraphs (1) through (4) of the preceding Article apply mutatis mutandis where an individual's assets prescribed in the items of the preceding paragraph have come to fall under the cases listed in those items, and the individual has acquired compensation, etc. together with the assets prescribed in those items and has acquired or is expected to acquire substitute assets with an amount equivalent to all or part of that amount, or has acquired assets that are to become substitute assets. In this case, the phrase "the transferred assets" in paragraph (1) of that Article is deemed to be replaced with "the part of the transferred assets specified by Cabinet Order as corresponding to the amount of the compensation, etc.".

前条第一項から第四項までの規定は、個人の有する資産で前項各号に規定するものが当該各号に掲げる場合に該当することとなつた場合において、個人が、当該各号に規定する資産とともに補償金等を取得し、その額の全部若しくは一部に相当する金額をもつて代替資産の取得をしたとき、若しくは取得をする見込みであるとき、又は代替資産となるべき資産の取得をしたときについて準用する。この場合において、同条第一項中「当該譲渡した資産」とあるのは、「当該譲渡した資産のうち当該補償金等の額に対応するものとして政令で定める部分」と読み替えるものとする。

The provisions of paragraph (5) and paragraph (6) of the preceding Article apply mutatis mutandis where the provisions of the preceding two paragraphs are applied.

前条第五項及び第六項の規定は、前二項の規定を適用する場合について準用する。

The provisions of paragraph (7) of the preceding Article apply mutatis mutandis to a person who files the final return prescribed in paragraph (6) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, the term "substitute assets" in paragraph (7) of that Article is deemed to be replaced with "assets acquired through disposition by exchange, etc. or substitute assets".

前条第七項の規定は、前項において準用する同条第六項に規定する確定申告書を提出する者について準用する。この場合において、同条第七項中「代替資産」とあるのは、「交換処分等により取得した資産又は代替資産」と読み替えるものとする。

The provisions of paragraph (8) of the preceding Article apply mutatis mutandis where the provisions of paragraph (2) are applied. In this case, the term "paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "paragraph (3) as applied mutatis mutandis pursuant to paragraph (2) of the following Article".

前条第八項の規定は、第二項の規定を適用する場合について準用する。この場合において、同条第八項中「第三項」とあるのは、「次条第二項において準用する第三項」と読み替えるものとする。

Article 33-3Special Provisions on Taxation in the Case of Acquisition of Assets Due to Replotting Disposition, etc.

第三十三条の三（換地処分等に伴い資産を取得した場合の課税の特例）

Where a land readjustment project under the Land Readjustment Act, land consolidation under the Act on Development of Infrastructures for New Cities, a land improvement project under the Land Improvement Act, or a residential block improvement project under the Urban Housing Supply Promotion Act has been implemented with regard to land, etc. that an individual owns, and the individual has acquired, through a replotting disposition pertaining to that land, etc., land, etc., or a part of a building prescribed in , , or and a share of co-ownership of the land on which the building stands, a part, etc. of the facility housing prescribed in , or rights concerning the facility housing or the site of the facility housing prescribed in , then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the land, etc. transferred through the replotting disposition (where settlement money has been acquired together with land, etc., or where reserved land has been designated pursuant to the provisions of , , , , or , the part of the transferred land, etc. specified by Cabinet Order as the part other than the part corresponding to the amount of the settlement money or the amount of the consideration for the reserved land) is deemed not to have been transferred.

個人が、その有する土地等につき土地区画整理法による土地区画整理事業、新都市基盤整備法による土地整理、土地改良法による土地改良事業又は大都市地域住宅等供給促進法による住宅街区整備事業が施行された場合において、当該土地等に係る換地処分により土地等又は、、若しくはに規定する建築物の一部及びその建築物の存する土地の共有持分、に規定する施設住宅の一部等若しくはに規定する施設住宅若しくは施設住宅敷地に関する権利を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、換地処分により譲渡した土地等（土地等とともに清算金を取得した場合又は、、、若しくはの規定による保留地が定められた場合には、当該譲渡した土地等のうち当該清算金の額又は当該保留地の対価の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。

Where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets that an individual owns, and the individual has acquired, through a rights conversion pertaining to those assets, a right to acquire a part of a facility building or a right to acquire a building lease right for a part of a facility building, and a facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right (where the rights conversion pertaining to those assets is one set forth in a rights conversion plan established pursuant to the provisions of or , a right to acquire rights concerning a facility building site or rights concerning a facility building), or residential land within an individual use zone or a right to use and profit therefrom, or where assets that an individual owns have been purchased or expropriated in connection with the implementation of a type 2 urban redevelopment project under and the individual has acquired, as consideration therefor, a right to receive the grant of a portion of a building facility prescribed in pursuant to the provisions of (where the grant is one set forth in a management and disposal plan established pursuant to the provisions of , the grant of rights concerning a facility building site or a facility building), then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion or the purchase or expropriation (where compensation, etc. has been acquired together with the right to receive the grant, the part of the transferred assets specified by Cabinet Order as the part other than the part corresponding to the amount of the compensation, etc.; referred to as "former assets" in the following paragraph and paragraph (1) of the following Article) are deemed not to have been transferred.

個人が、その有する資産につき都市再開発法による第一種市街地再開発事業が施行された場合において当該資産に係る権利変換により施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利及び施設建築敷地若しくはその共有持分若しくは地上権の共有持分（当該資産に係る権利変換が又はの規定により定められた権利変換計画において定められたものである場合には、施設建築敷地に関する権利又は施設建築物に関する権利を取得する権利）若しくは個別利用区内の宅地若しくはその使用収益権を取得したとき、又はその有する資産がによる第二種市街地再開発事業の施行に伴い買い取られ、若しくは収用された場合においての規定によりその対償としてに規定する建築施設の部分の給付（当該給付がの規定により定められた管理処分計画において定められたものである場合には、施設建築敷地又は施設建築物に関する権利の給付）を受ける権利を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換又は買取り若しくは収用により譲渡した資産（当該給付を受ける権利とともに補償金等を取得した場合には、当該譲渡した資産のうち当該補償金等の額に対応する部分以外のものとして政令で定める部分。次項及び次条第一項において「旧資産」という。）の譲渡がなかつたものとみなす。

Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance (limited to inheritance involving qualified acceptance; hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)), legacy (limited to legacy to a corporation, legacy to an individual who is the trustee of a public interest trust prescribed in (hereinafter referred to in this paragraph as a "public interest trust") (limited to legacy for the purpose of making it trust property), and universal legacy to an individual involving qualified acceptance; hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)) or gift (limited to gift to a corporation and gift to an individual who is the trustee of a public interest trust (limited to gift for the purpose of making it trust property); hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)) has been made with regard to the right to acquire a part of a facility building or the right to acquire a building lease right for a part of a facility building referred to in that paragraph (including a right to acquire rights concerning a facility building pertaining to a rights conversion plan established pursuant to the provisions of or ) or the right to receive the grant prescribed in the preceding paragraph, or if an offer of a wish to acquire under the provisions of has been withdrawn with regard to the portion of a building facility prescribed in the preceding paragraph (including rights concerning a facility building site or a facility building pertaining to a management and disposal plan established pursuant to the provisions of ) (including where the offer of a wish to acquire is deemed to have been withdrawn pursuant to the provisions of or ), then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31, Article 32 or Article 33 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the former assets, or a transfer of the former assets through expropriation, etc., has been made on the date of the transfer, inheritance, legacy or gift or of the withdrawal of the offer of a wish to acquire, or on the date on which the withdrawal is deemed to have been made pursuant to the provisions of or ; and where an amount equivalent to the difference prescribed in (including as applied with the deemed replacement of terms pursuant to the provisions of or ) or (including as applied with the deemed replacement of terms pursuant to the provisions of ) has come to be granted pursuant to those provisions with regard to the right to acquire a part of a facility building and a facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right referred to in the preceding paragraph (including a right to acquire rights concerning a facility building site or rights concerning a facility building pertaining to a rights conversion plan established pursuant to the provisions of ), or residential land within an individual use zone or a right to use and profit therefrom, or the right to receive the grant prescribed in the preceding paragraph, the provisions of Article 33 apply by deeming that a transfer through expropriation, etc. has been made, on the day on which it has come to be so granted, with regard to the part of the former assets specified by Cabinet Order as corresponding to that amount.

前項の規定の適用を受けた場合において、同項の施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利（又はの規定により定められた権利変換計画に係る施設建築物に関する権利を取得する権利を含む。）若しくは前項に規定する給付を受ける権利につき譲渡、相続（限定承認に係るものに限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）、遺贈（に規定する公益信託（以下この項において「公益信託」という。）の受託者である個人に対するもの（その信託財産とするためのものに限る。）及び個人に対する包括遺贈のうち限定承認に係るものに限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）若しくは贈与（法人に対するもの及び公益信託の受託者である個人に対するもの（その信託財産とするためのものに限る。）に限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）があつたとき、又は前項に規定する建築施設の部分（の規定により定められた管理処分計画に係る施設建築敷地又は施設建築物に関する権利を含む。）につきの規定による譲受け希望の申出の撤回があつたとき（又はの規定により譲受け希望の申出を撤回したものとみなされる場合を含む。）は、政令で定めるところにより、当該譲渡、相続、遺贈若しくは贈与又は譲受け希望の申出の撤回のあつた日若しくは若しくはの規定によりその撤回があつたものとみなされる日において旧資産の譲渡、相続、遺贈若しくは贈与又は収用等による譲渡があつたものとみなして第二十八条の四、第三十一条、第三十二条若しくは第三十三条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、前項の施設建築物の一部を取得する権利及び施設建築敷地若しくはその共有持分若しくは地上権の共有持分（の規定により定められた権利変換計画に係る施設建築敷地に関する権利又は施設建築物に関する権利を取得する権利を含む。）若しくは個別利用区内の宅地若しくはその使用収益権又は前項に規定する給付を受ける権利につき（又はの規定により読み替えて適用される場合を含む。）又は（の規定により読み替えて適用される場合を含む。）の規定によりこれらの規定に規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において旧資産のうち当該金額に対応するものとして政令で定める部分につき収用等による譲渡があつたものとみなして第三十三条の規定を適用する。

Where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets that an individual owns, and the individual has acquired, through a rights conversion pertaining to those assets, a right to acquire a part of a disaster prevention facility building or a right to acquire a building lease right for a part of a disaster prevention facility building, and a disaster prevention facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right (where the rights conversion pertaining to those assets is one set forth in a rights conversion plan established pursuant to the provisions of or , a right to acquire rights concerning a disaster prevention facility building site or rights concerning a disaster prevention facility building), or residential land within an individual use zone or a right to use and profit therefrom, then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion (referred to as "former assets in a disaster prevention project" in the following paragraph and paragraph (1) of the following Article) are deemed not to have been transferred.

個人が、その有する資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換により防災施設建築物の一部を取得する権利若しくは防災施設建築物の一部についての借家権を取得する権利及び防災施設建築敷地若しくはその共有持分若しくは地上権の共有持分（当該資産に係る権利変換が又はの規定により定められた権利変換計画において定められたものである場合には、防災施設建築敷地に関する権利又は防災施設建築物に関する権利を取得する権利）又は個別利用区内の宅地若しくはその使用収益権を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換により譲渡した資産（次項及び次条第一項において「防災旧資産」という。）の譲渡がなかつたものとみなす。

Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance, legacy or gift has been made with regard to the right to acquire a part of a disaster prevention facility building or the right to acquire a building lease right for a part of a disaster prevention facility building referred to in that paragraph (including a right to acquire rights concerning a disaster prevention facility building pertaining to a rights conversion plan established pursuant to the provisions of or ), then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the former assets in a disaster prevention project has been made on the date of the transfer, inheritance, legacy or gift; and where an amount equivalent to the difference prescribed in (including as applied with the deemed replacement of terms pursuant to provisions specified by Cabinet Order) has come to be granted pursuant to the provisions of with regard to the right to acquire a part of a disaster prevention facility building and a disaster prevention facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right referred to in the preceding paragraph (including a right to acquire rights concerning a disaster prevention facility building site or rights concerning a disaster prevention facility building pertaining to a rights conversion plan established pursuant to the provisions of ), or residential land within an individual use zone or a right to use and profit therefrom, the provisions of Article 33 apply by deeming that a transfer through expropriation, etc. has been made, on the day on which it has come to be so granted, with regard to the part of the former assets in a disaster prevention project specified by Cabinet Order as corresponding to that amount.

前項の規定の適用を受けた場合において、同項の防災施設建築物の一部を取得する権利又は防災施設建築物の一部についての借家権を取得する権利（又はの規定により定められた権利変換計画に係る防災施設建築物に関する権利を取得する権利を含む。）につき譲渡、相続、遺贈又は贈与があつたときは、政令で定めるところにより、当該譲渡、相続、遺贈又は贈与のあつた日において防災旧資産の譲渡、相続、遺贈又は贈与があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、前項の防災施設建築物の一部を取得する権利及び防災施設建築敷地若しくはその共有持分若しくは地上権の共有持分（の規定により定められた権利変換計画に係る防災施設建築敷地に関する権利又は防災施設建築物に関する権利を取得する権利を含む。）又は個別利用区内の宅地若しくはその使用収益権につき（政令で定める規定により読み替えて適用される場合を含む。）の規定によりに規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において防災旧資産のうち当該金額に対応するものとして政令で定める部分につき収用等による譲渡があつたものとみなして第三十三条の規定を適用する。

Where a condominium regeneration project prescribed in has been implemented with regard to assets that an individual owns (limited to those specified by Cabinet Order; hereinafter the same applies in this paragraph), and the individual has acquired, through a rights conversion under pertaining to those assets, a right to acquire rights concerning the post-regeneration condominium prescribed in or a right to use the site pertaining to that post-regeneration condominium (meaning the right to use the site prescribed in ), then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion (referred to as "assets before conversion" in the following paragraph) are deemed not to have been transferred.

個人が、その有する資産（政令で定めるものに限る。以下この項において同じ。）につきに規定するマンション再生事業が施行された場合において、当該資産に係るの権利変換によりに規定する再生後マンションに関する権利を取得する権利又は当該再生後マンションに係る敷地利用権（に規定する敷地利用権をいう。）を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換により譲渡した資産（次項において「変換前資産」という。）の譲渡がなかつたものとみなす。

Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance, legacy or gift has been made with regard to the right to acquire rights concerning the post-regeneration condominium referred to in that paragraph, then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the assets before conversion has been made on the date of the transfer, inheritance, legacy or gift; and where an amount equivalent to the difference prescribed in has come to be granted pursuant to the provisions of with regard to the right to acquire rights concerning that post-regeneration condominium or the right to use the site pertaining to the post-regeneration condominium referred to in that paragraph, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act apply by deeming that a transfer has been made, on the day on which it has come to be so granted, with regard to the part of the assets before conversion specified by Cabinet Order as corresponding to that amount.

前項の規定の適用を受けた場合において、同項の再生後マンションに関する権利を取得する権利につき譲渡、相続、遺贈又は贈与があつたときは、政令で定めるところにより、当該譲渡、相続、遺贈又は贈与のあつた日において変換前資産の譲渡、相続、遺贈又は贈与があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、当該再生後マンションに関する権利を取得する権利又は同項の再生後マンションにの規定によりに規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において変換前資産のうち当該金額に対応するものとして政令で定める部分につき譲渡があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定を適用する。

Where a site division project prescribed in has been implemented with regard to assets that an individual owns, and the individual has acquired, through a site rights conversion under pertaining to those assets, a removal site share prescribed in , a non-removal site share, etc. prescribed in , or a share of co-ownership of the housing complex common areas after the site division referred to in , then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the site rights conversion (where an amount equivalent to the difference prescribed in has come to be granted with regard to those assets pursuant to the provisions of , the part of the transferred assets specified by Cabinet Order as the part other than the part corresponding to the amount equivalent to the difference) are deemed not to have been transferred.

個人が、そのに規定する敷地分割事業が実施された場合において、当該資産に係るの敷地権利変換によりに規定する除却敷地持分、に規定する非除却敷地持分等又はの敷地分割後の団地共用部分の共有持分を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該敷地権利変換により譲渡した資産（当該の規定によりに規定する差額に相当する金額の交付を受けることとなつた場合には、当該譲渡した資産のうち当該差額に相当する金額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。

Where a land readjustment project for reconstruction of a disaster-damaged urban district has been implemented with regard to land, etc. that an individual owns (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article) located within a promotion area for reconstruction of a disaster-damaged urban district, and the individual has acquired, through a replotting disposition pertaining to that land, etc., land, etc. and housing prescribed in or housing, etc. prescribed in constructed on that land, etc. (hereinafter referred to as "replacement housing, etc." in this paragraph, the following paragraph, and Article 33-6, paragraph (1), item (iv)), then with regard to the application of the provisions of Article 31 or Article 32 of this Act, or Article 33 of the Income Tax Act, the land, etc. transferred through the replotting disposition (where settlement money has been acquired together with replacement housing, etc., or where reserved land has been designated pursuant to the provisions of , the part of the transferred land, etc. specified by Cabinet Order as the part other than the part corresponding to the amount of the settlement money or the amount of the consideration for the reserved land) is deemed not to have been transferred.

個人が、その有する土地等（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条において同じ。）で被災市街地復興推進地域内にあるものにつき被災市街地復興土地区画整理事業が施行された場合において、当該土地等に係る換地処分により、土地等及びその土地等の上に建設されたに規定する住宅又はに規定する住宅等（以下この項、次項及び第三十三条の六第一項第四号において「代替住宅等」という。）を取得したときは、第三十一条若しくは第三十二条又は所得税法第三十三条の規定の適用については、当該換地処分により譲渡した土地等（代替住宅等とともに清算金を取得した場合又はの規定により保留地が定められた場合には、当該譲渡した土地等のうち当該清算金の額又は当該保留地の対価の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。

The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a document certifying that the individual acquired replacement housing, etc. through a replotting disposition pertaining to land, etc., delivered by the project implementer of the land readjustment project for reconstruction of a disaster-damaged urban district, and other documents specified by Order of the Ministry of Finance.

前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、被災市街地復興土地区画整理事業の施行者から交付を受けた土地等に係る換地処分により代替住宅等を取得したことを証する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。

Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (9), only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph are submitted.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第九項の規定を適用することができる。

The provisions of paragraph (1) do not apply to a transfer of land, etc. through a replotting disposition prescribed in paragraph (9) to which the provisions of that paragraph apply.

第九項の規定の適用を受ける同項に規定する換地処分による土地等の譲渡については、第一項の規定は、適用しない。

With regard to the application of the provisions of paragraph (1) in the case where a land readjustment project for reconstruction of a disaster-damaged urban district has been implemented with regard to land or a right existing on land that an individual owns located within a promotion area for reconstruction of a disaster-damaged urban district, and the individual has acquired, through a replotting disposition pertaining to that land or right existing on land, land, etc. and housing prescribed in or housing, etc. prescribed in constructed on that land, etc., except where the provisions of paragraph (9) apply to the transfer of the land or right existing on land through the replotting disposition, the housing or housing, etc. acquired through the replotting disposition is deemed to fall under the settlement money prescribed in paragraph (1), and the value of the housing or housing, etc. is deemed to fall under the amount of the settlement money prescribed in that paragraph.

個人の有する土地又は土地の上に存する権利で被災市街地復興推進地域内にあるものにつき被災市街地復興土地区画整理事業が施行された場合において、当該個人が、当該土地又は土地の上に存する権利に係る換地処分により土地等及びその土地等の上に建設されたに規定する住宅又はに規定する住宅等を取得したときにおける第一項の規定の適用については、当該換地処分による土地又は土地の上に存する権利の譲渡につき第九項の規定の適用を受ける場合を除き、当該換地処分により取得した当該住宅又は当該住宅等は第一項に規定する清算金に、当該住宅又は当該住宅等の価額は同項に規定する清算金の額にそれぞれ該当するものとみなす。

Article 33-4Special Deduction for Timber Income and Capital Gains in the Case of Expropriation or Exchange, etc.

第三十三条の四（収用交換等の場合の譲渡所得等の特別控除）

Where an individual's assets prescribed in the items of Article 33, paragraph (1) or the items of Article 33-2, paragraph (1) have come to fall under those provisions (including where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of Article 33, paragraph (4), with regard to the land, etc. prescribed in item (i) of that paragraph, the assets on the land prescribed in item (ii) or item (iii) of that paragraph or the spouse's right of residence pertaining to a building on that land, or the right prescribed in item (iv) of that paragraph; where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (3) of the preceding Article, with regard to former assets or the part of former assets specified by Cabinet Order referred to in that paragraph; and where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (5) of that Article, with regard to the part of former assets in a disaster prevention project specified by Cabinet Order referred to in that paragraph), if the individual does not receive the application of the provisions of Article 33 or Article 33-2 with regard to any of the assets that have come to so fall during that year (including where the individual has not received the application of the provisions of Article 33-2 and has received the application of the provisions of Article 33, but comes not to receive the application of the provisions of Article 33 by filing an amended return under the provisions of paragraph (1) of the following Article), then with regard to the application of the provisions of Article 31 or Article 32 of this Act, or Article 32 or Article 33 of the Income Tax Act, to the transfer of all of those assets through expropriation, etc. or disposition by exchange, etc. (hereinafter referred to as "expropriation or exchange, etc." in this Subsection), the following provisions apply:

個人の有する資産で第三十三条第一項各号又は第三十三条の二第一項各号に規定するものがこれらの規定に該当することとなつた場合（第三十三条第四項の規定により同項第一号に規定する土地等、同項第二号若しくは第三号に規定する土地の上にある資産若しくはその土地の上にある建物に係る配偶者居住権又は同項第四号に規定する権利につき収用等による譲渡があつたものとみなされた場合、前条第三項の規定により旧資産又は旧資産のうち同項の政令で定める部分につき収用等による譲渡があつたものとみなされた場合及び同条第五項の規定により防災旧資産のうち同項の政令で定める部分につき収用等による譲渡があつたものとみなされた場合を含む。）において、その者がその年中にその該当することとなつた資産のいずれについても第三十三条又は第三十三条の二の規定の適用を受けないとき（同条の規定の適用を受けず、かつ、第三十三条の規定の適用を受けた場合において、次条第一項の規定による修正申告書を提出したことにより第三十三条の規定の適用を受けないこととなるときを含む。）は、これらの全部の資産の収用等又は交換処分等（以下この款において「収用交換等」という。）による譲渡に対する第三十一条若しくは第三十二条又は所得税法第三十二条若しくは第三十三条の規定の適用については、次に定めるところによる。

in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 50 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of assets that falls under the provisions of Article 33-4, paragraph (1) is less than 50 million yen, the amount of the portion pertaining to the transfer of those assets) from the amount of long-term capital gains (";

第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から五千万円（長期譲渡所得の金額のうち第三十三条の四第一項の規定に該当する資産の譲渡に係る部分の金額が五千万円に満たない場合には、当該資産の譲渡に係る部分の金額）を控除した金額（」とする。

in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 50 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of assets that falls under the provisions of Article 33-4, paragraph (1) is less than 50 million yen, the amount of the portion pertaining to the transfer of those assets) from the amount of short-term capital gains (";

第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から五千万円（短期譲渡所得の金額のうち第三十三条の四第一項の規定に該当する資産の譲渡に係る部分の金額が五千万円に満たない場合には、当該資産の譲渡に係る部分の金額）を控除した金額（」とする。

the balance remaining after deducting necessary expenses from the revenue pertaining to timber income referred to in Article 32, paragraph (3) of the Income Tax Act is the amount remaining after deducting 50 million yen (or, where the amount equivalent to that balance is less than 50 million yen, the amount equivalent to that balance) from the amount equivalent to that balance pertaining to the transfer of those assets;

所得税法第三十二条第三項の山林所得に係る収入金額から必要経費を控除した残額は、当該資産の譲渡に係る当該残額に相当する金額から五千万円（当該残額に相当する金額が五千万円に満たない場合には、当該残額に相当する金額）を控除した金額とする。

the balance remaining after deducting the total of the acquisition cost of the assets that gave rise to the income and the amount of the expenses required for the transfer of the assets from the revenue pertaining to capital gains referred to in Article 33, paragraph (3) of the Income Tax Act is the amount remaining after deducting 50 million yen (or, where the amount equivalent to that balance is less than 50 million yen, the amount equivalent to that balance) from the amount equivalent to that balance pertaining to the transfer of those assets.

所得税法第三十三条第三項の譲渡所得に係る収入金額から当該所得の基因となつた資産の取得費及びその資産の譲渡に要した費用の額の合計額を控除した残額は、当該資産の譲渡に係る当該残額に相当する金額から五千万円（当該残額に相当する金額が五千万円に満たない場合には、当該残額に相当する金額）を控除した金額とする。

In the case referred to in the preceding paragraph, where the provisions of two or more of the items of that paragraph apply to the individual's transfers of assets through expropriation or exchange, etc. during that year, the amount to be deducted pursuant to the provisions of those items is the amount calculated pursuant to the provisions of Cabinet Order within the limit of 50 million yen in total.

前項の場合において、当該個人のその年中の収用交換等による資産の譲渡について同項各号のうち二以上の号の規定の適用があるときは、同項各号の規定により控除すべき金額は、通じて五千万円の範囲内において、政令で定めるところにより計算した金額とする。

The provisions of paragraph (1) do not apply to the assets specified in the following items in the cases listed in those items:

第一項の規定は、次の各号に掲げる場合に該当する場合には、当該各号に定める資産については、適用しない。

where the transfer through expropriation or exchange, etc. of the assets prescribed in paragraph (1) has not been made by the day on which six months have elapsed from the date on which an offer for the purchase, extinction, exchange, demolition, removal or use (hereinafter referred to as "purchase, etc." in this Article) of the assets was first made by the person making that offer (hereinafter referred to as the "public works undertaker" in this Article) (where, with regard to the transfer of the assets, an arbitral award prescribed in has been made based on an application for arbitration under the provisions of (limited to an application made on or before that day), where a request for payment of compensation under the provisions of has been made, or where permission under the provisions of or must be obtained or a notification under the provisions of is made, the day on which the period specified by Cabinet Order has elapsed from that day): the assets;

第一項に規定する資産の収用交換等による譲渡が、当該資産の買取り、消滅、交換、取壊し、除去又は使用（以下この条において「買取り等」という。）の申出をする者（以下この条において「公共事業施行者」という。）から当該資産につき最初に当該申出のあつた日から六月を経過した日（当該資産の当該譲渡につき、の規定による仲裁の申請（同日以前にされたものに限る。）に基づきに規定する仲裁判断があつた場合、の規定による補償金の支払の請求があつた場合又は若しくはの規定による許可を受けなければならない場合若しくはの規定による届出をする場合には、同日から政令で定める期間を経過した日）までにされなかつた場合　当該資産

where there have been two or more transfers through expropriation or exchange, etc. of the assets prescribed in paragraph (1) for a single project pertaining to expropriation or exchange, etc., and those transfers have been made over two or more years: of those assets, the assets other than those transferred in the year in which the transfer was first made;

一の収用交換等に係る事業につき第一項に規定する資産の収用交換等による譲渡が二以上あつた場合において、これらの譲渡が二以上の年にわたつてされたとき　当該資産のうち、最初に当該譲渡があつた年において譲渡された資産以外の資産

where the transfer through expropriation or exchange, etc. of the assets prescribed in paragraph (1) has been made by a person other than the person who first received the offer of purchase, etc. with regard to the assets (excluding where a person who acquired the assets from the person who received the offer due to the death of that person has made the transfer): the assets.

第一項に規定する資産の収用交換等による譲渡が当該資産につき最初に買取り等の申出を受けた者以外の者からされた場合（当該申出を受けた者の死亡によりその者から当該資産を取得した者が当該譲渡をした場合を除く。）　当該資産

With regard to a person who would be required to file a final return for the year even if the provisions of paragraph (1) were applied, the provisions of that paragraph apply only if the final return for the year for which the person seeks the application of the provisions of that paragraph or the amended return referred to in that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and has attached to it a document, delivered by the public works undertaker, certifying that the offer of purchase, etc. referred to in the preceding paragraph has been made with regard to the assets for which the person seeks the application of the provisions of that paragraph, and other documents specified by Order of the Ministry of Finance.

第一項の規定は、同項の規定の適用があるものとした場合においてもその年分の確定申告書を提出しなければならない者については、同項の規定の適用を受けようとする年分の確定申告書又は同項の修正申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定の適用を受けようとする資産につき公共事業施行者から交付を受けた前項の買取り等の申出があつたことを証する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。

Even where no final return or amended return referred to in paragraph (1) has been filed, or where a final return or amended return referred to in paragraph (1) without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (1), only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in the preceding paragraph are submitted.

税務署長は、確定申告書若しくは第一項の修正申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書若しくは第一項の修正申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び前項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

A public works undertaker must, pursuant to the provisions of Order of the Ministry of Finance, submit copies of the documents certifying that the offer of purchase, etc. prescribed in paragraph (4) has been made with regard to all of the assets pertaining to the offer of purchase, etc. referred to in paragraph (3), and a report on payments for the purchase, etc. of those assets, to the district director having jurisdiction over the location of the business office, place of business or other business establishment involved in the implementation of the project.

公共事業施行者は、財務省令で定めるところにより、第三項の買取り等の申出に係る資産の全部につき第四項に規定する買取り等の申出があつたことを証する書類の写し及び当該資産の買取り等に係る支払に関する調書を、その事業の施行に係る営業所、事業所その他の事業場の所在地の所轄税務署長に提出しなければならない。

Where the amount of timber income or the amount of capital gains that formed the basis for calculating the amount of income tax for which permission for deferred payment prescribed in Article 132, paragraph (1) of the Income Tax Act was granted includes an amount pertaining to the transfer of assets to which the provisions of paragraph (1) were applied, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the interest tax under the provisions of Article 136 of that Act pertaining to the deferred payment that corresponds to the amount of income tax on the amount of timber income or the amount of capital gains pertaining to that transfer is exempted.

所得税法第百三十二条第一項に規定する延納の許可に係る所得税の額の計算の基礎となつた山林所得の金額又は譲渡所得の金額のうちに第一項の規定の適用を受けた資産の譲渡に係る部分の金額がある場合には、当該延納に係る同法第百三十六条の規定による利子税のうち当該譲渡に係る山林所得の金額又は譲渡所得の金額に対する所得税の額に対応する部分の金額として政令で定めるところにより計算した金額は、免除する。

Article 33-5Request for Reassessment, Amended Return, etc. in the Case of Acquisition of Substitute Assets in Connection with Expropriation or Exchange, etc.

第三十三条の五（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等）

A person who has received the application of the provisions of Article 33, paragraph (3) (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2); hereinafter the same applies in this Article) must, where the person falls under a case listed in any of the following items, file an amended return of income tax for the year that includes the date of the expropriation or exchange, etc. within four months from the date specified in the relevant item, and must pay, within that time limit, the amount of tax to be paid upon filing that return:

第三十三条第三項（第三十三条の二第二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。）の規定の適用を受けた者は、次の各号に掲げる場合に該当する場合には、それぞれ、当該各号に定める日から四月以内に当該収用交換等のあつた日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。

where substitute assets have been acquired and the acquisition price of those assets is less than the estimated amount of the acquisition price prescribed in Article 33, paragraph (1) as applied with the deemed replacement of terms pursuant to the provisions of paragraph (3) of that Article: the date on which those assets were acquired;

代替資産の取得をした場合において、当該資産の取得価額が第三十三条第三項の規定により読み替えられた同条第一項に規定する取得価額の見積額に満たないとき　当該資産の取得をした日

where substitute assets have not been acquired within the designated acquisition period prescribed in Article 33, paragraph (3): the day on which the designated acquisition period has elapsed.

第三十三条第三項に規定する取得指定期間内に代替資産の取得をしなかつた場合　当該取得指定期間を経過した日

Where a case listed in any of the items of the preceding paragraph has come to apply, if the amended return is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment pursuant to the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.

前項各号に掲げる場合に該当することとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。

With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (1) and the reassessment referred to in the preceding paragraph, the following provisions apply:

第一項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。

except in the case of applying the provisions of Article 20 of the Act on General Rules for National Taxes, an amended return referred to above that is filed within the filing deadline prescribed in paragraph (1) is deemed to be a return filed by the due date as prescribed in Article 17, paragraph (2) of that Act;

当該修正申告書で第一項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。

with regard to an amended return referred to above that is filed after the filing deadline prescribed in paragraph (1) and the reassessment referred to above, in the provisions of Chapters II through VII of the Act on General Rules for National Taxes, the phrases "statutory tax return due date" and "statutory payment due date" are deemed to be replaced with "deadline for filing an amended return prescribed in Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 61, paragraph (1), item (i) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the due date" is deemed to be replaced with "amended return under the provisions of Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; and in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";

当該修正申告書で第一項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第三十三条の五第一項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第三十三条の五第一項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。

the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to an amended return and a reassessment prescribed in the preceding item.

国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。

If a person who has been subject to the provisions of Article 33, paragraph (3) has acquired a substitute asset within the designated acquisition period prescribed in that paragraph and the acquisition price thereof has turned out to be excessive in relation to the estimated amount of the acquisition price prescribed in paragraph (1) of that Article as read with the terms replaced pursuant to the provisions of that paragraph, the person may, within four months from the day on which the person acquired the substitute asset, make a request for reassessment of the income tax for the year that includes the day on which the expropriation or exchange, etc. took place to the district director with jurisdiction over the place for tax payment.

第三十三条第三項の規定の適用を受けた者は、同項に規定する取得指定期間内に代替資産の取得をした場合において、その取得価額が同項の規定により読み替えられた同条第一項に規定する取得価額の見積額に対して過大となつたときは、当該代替資産の取得をした日から四月以内に、納税地の所轄税務署長に対し、その収用交換等のあつた日の属する年分の所得税についての更正の請求をすることができる。

Article 33-6Calculation of the Acquisition Price of Substitute Assets, etc. Acquired through Expropriation or Exchange, etc.

第三十三条の六（収用交換等により取得した代替資産等の取得価額の計算）

When a person who has been subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3 (excluding a person who has ceased to be subject to the provisions of Article 33 (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2)) because the person filed an amended return under the provisions of paragraph (1) of the preceding Article or received a reassessment under the provisions of paragraph (2) of that Article) calculates the amount of depreciation allowances pursuant to the provisions of Article 49, paragraph (1) of the Income Tax Act for a substitute asset or for an asset acquired through a disposition by exchange, etc., a replotting disposition, or a rights conversion (including the acquisition of a part of a facility building under the provisions of or a building lease right for a part of a facility building under the provisions of , a right concerning a facility building referred to in (including as applied mutatis mutandis pursuant to ) under the provisions of or , a portion of a building facility or a right concerning a facility building site or a facility building under the provisions of (including as applied with the terms replaced pursuant to the provisions of ), a part of a disaster prevention facility building under the provisions of or a building lease right for a part of a disaster prevention facility building under the provisions of , a right concerning a disaster prevention facility building referred to in (including as applied mutatis mutandis pursuant to ) under the provisions of or , or unit ownership of a post-regeneration condominium under the provisions of (limited to that specified by Cabinet Order) or a building lease right for a part of a post-regeneration condominium under the provisions of ; the same applies in item (iii)) (hereinafter referred to in this Article as "substitute assets, etc."), or when, in the case where there has been a transfer (including the lending of real property, etc. giving rise to capital gains), inheritance, bequest, or gift of substitute assets, etc. on or after the day on which they were acquired, the person calculates the amount of business income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income, then, pursuant to the provisions of Cabinet Order, the time of acquisition of the assets that were subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3 (hereinafter referred to in this paragraph as "transferred assets") is deemed to be the time of acquisition of the substitute assets, etc., and the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the substitute assets, etc. out of the total of the acquisition price of the transferred assets and the amount of equipment costs and improvement costs (referred to in Article 36-4, Article 37-3, Article 37-5, and Article 37-6 as the "acquisition price, etc.") is deemed to be their acquisition price; provided, however, that with regard to the acquisition price, in the case falling under any of the cases listed in the following items, the amount obtained by adding, to the amount deemed to be the acquisition price, the amount calculated pursuant to the provisions of Cabinet Order out of the amount specified in the relevant item is deemed to be the acquisition price:

第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三の規定の適用を受けた者（前条第一項の規定による修正申告書を提出し、又は同条第二項の規定による更正を受けたため、第三十三条（第三十三条の二第二項において準用する場合を含む。）の規定の適用を受けないこととなつた者を除く。）が代替資産又は交換処分等、換地処分若しくは権利変換（の規定による施設建築物の一部若しくはの規定による施設建築物の一部についての借家権若しくは若しくはの規定による（において準用する場合を含む。）の施設建築物に関する権利、（の規定により読み替えて適用される場合を含む。）の規定による建築施設の部分若しくは施設建築敷地若しくは施設建築物に関する権利、の規定による防災施設建築物の一部若しくはの規定による防災施設建築物の一部についての借家権若しくは若しくはの規定による（において準用する場合を含む。）の防災施設建築物に関する権利又はの規定による再生後マンションの区分所有権（政令で定めるものに限る。）若しくはの規定による再生後マンションの部分についての借家権の取得を含む。第三号において同じ。）により取得した資産（以下この条において「代替資産等」という。）について所得税法第四十九条第一項の規定により償却費の額を計算するとき、又は代替資産等につきその取得した日以後譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈若しくは贈与があつた場合において、事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算するときは、政令で定めるところにより、第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三の規定の適用を受けた資産（以下この項において「譲渡資産」という。）の取得の時期を当該代替資産等の取得の時期とし、譲渡資産の取得価額並びに設備費及び改良費の額の合計額（第三十六条の四、第三十七条の三、第三十七条の五及び第三十七条の六において「取得価額等」という。）のうち当該代替資産等に対応する部分として政令で定めるところにより計算した金額をその取得価額とする。ただし、取得価額については、次の各号に掲げる場合に該当する場合には、その取得価額とされる金額に、当該各号に定める金額のうち政令で定めるところにより計算した金額をそれぞれ加算した金額を、その取得価額とする。

where there are expenses prescribed in Article 33, paragraph (1) with regard to the transfer of the transferred assets through expropriation or exchange, etc.: an amount equivalent to those expenses;

譲渡資産に係る収用交換等による譲渡に関して第三十三条第一項に規定する費用がある場合　当該費用に相当する金額

where the acquisition price of the substitute assets exceeds the amount of compensation, etc. for the transferred assets (or, where there are expenses required for the transfer of the assets through expropriation or exchange, etc., the amount remaining after deducting the amount specified by Cabinet Order prescribed in Article 33, paragraph (1)), or where it exceeds the estimated amount of the acquisition price prescribed in Article 33, paragraph (1) as read with the terms replaced pursuant to the provisions of paragraph (3) of that Article (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2)) (limited to an estimated amount that is equal to or less than the amount of compensation, etc.) (excluding the case where a request for reassessment has been made under the provisions of paragraph (4) of the preceding Article): the amount of the excess;

代替資産の取得価額が、譲渡資産に係る補償金等の額（当該資産の収用交換等による譲渡に要した費用がある場合には、第三十三条第一項に規定する政令で定める金額を控除した金額）を超える場合又は同条第三項（第三十三条の二第二項において準用する場合を含む。）の規定により読み替えられた第三十三条第一項に規定する取得価額の見積額（当該補償金等の額以下のものに限る。）を超える場合（前条第四項の規定による更正の請求をした場合を除く。）　その超える金額

where the value of the assets acquired through a disposition by exchange, etc., a replotting disposition, or a rights conversion exceeds the value of the transferred assets, and an amount equivalent to the difference has been paid at the time of the disposition by exchange, etc., replotting disposition, or rights conversion: the amount paid;

交換処分等、換地処分又は権利変換により取得した資産の価額が譲渡資産の価額を超え、かつ、その差額に相当する金額を交換処分等、換地処分又は権利変換に際して支出した場合　その支出した金額

where there are expenses required for acquiring replacement housing, etc.: the amount of those expenses.

代替住宅等を取得するために要した経費の額がある場合　当該経費の額

If an individual has been subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3, paragraph (2), paragraph (4), or paragraph (6), the provisions listed in the items of Article 19, paragraph (1) do not apply to the substitute assets, etc.

個人が第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三第二項、第四項若しくは第六項の規定の適用を受けた場合には、代替資産等については、第十九条第一項各号に掲げる規定は、適用しない。

Subsection 5 Special Deduction for Capital Gains in the Case of Purchase of Sites, etc. for Specified Projects

第五款　特定事業の用地買収等の場合の譲渡所得の特別控除

Article 34Special Deduction for Capital Gains in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.

第三十四条（特定土地区画整理事業等のために土地等を譲渡した場合の譲渡所得の特別控除）

If land or a right existing on land held by an individual (hereinafter referred to in this Subsection as "land, etc.") comes to fall under the case where it is purchased for a specified land readjustment project, etc., then, except where the individual is subject to the provisions of Article 36-2, Article 36-5, Article 37, or Article 37-4 with regard to all or part of the land, etc. that has come to fall under that case during that year (excluding any portion that is subject to the provisions of Article 35), the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of that land, etc.:

個人の有する土地又は土地の上に存する権利（以下この款において「土地等」という。）が特定土地区画整理事業等のために買い取られる場合に該当することとなつた場合には、その者がその年中にその該当することとなつた土地等（第三十五条の規定の適用を受ける部分を除く。）の全部又は一部につき第三十六条の二、第三十六条の五、第三十七条又は第三十七条の四の規定の適用を受ける場合を除き、これらの全部の土地等の譲渡に対する第三十一条又は第三十二条の規定の適用については、次に定めるところによる。

in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 20 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34, paragraph (1) is less than 20 million yen, the amount of the portion pertaining to the transfer of the land, etc., and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 20 million yen or the amount of the portion pertaining to the transfer of the land, etc., whichever is lower) from the amount of long-term capital gains (";

第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から二千万円（長期譲渡所得の金額のうち第三十四条第一項の規定に該当する土地等の譲渡に係る部分の金額が二千万円に満たない場合には当該土地等の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には二千万円から同項の規定により控除される金額を控除した金額と当該土地等の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。

in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 20 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34, paragraph (1) is less than 20 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of short-term capital gains (".

第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から二千万円（短期譲渡所得の金額のうち第三十四条第一項の規定に該当する土地等の譲渡に係る部分の金額が二千万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。

The case where land, etc. is purchased for a specified land readjustment project, etc. prescribed in the preceding paragraph means any of the following cases:

前項に規定する特定土地区画整理事業等のために買い取られる場合とは、次に掲げる場合をいう。

where land, etc. is purchased by the State, a local government, the Urban Renaissance Agency, or a Local Housing Corporation (including an organization established by a local government that is specified by Cabinet Order) for use in a project for the improvement of public facilities, the development of residential land, the construction of apartment houses, or the development of buildings and building sites, which any of those persons carries out as a land readjustment project under the Land Readjustment Act, a residential block improvement project under the Urban Housing Supply Promotion Act, a Class 1 urban redevelopment project under the Urban Renewal Act, or a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (excluding the case where the provisions of Article 33, paragraph (1), items (iii)-4 through (iii)-6 apply);

国、地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が土地区画整理法による土地区画整理事業、大都市地域住宅等供給促進法による住宅街区整備事業、都市再開発法による第一種市街地再開発事業又は密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業として行う公共施設の整備改善、宅地の造成、共同住宅の建設又は建築物及び建築敷地の整備に関する事業の用に供するためこれらの者（地方公共団体の設立に係る団体で政令で定めるものを含む。）に買い取られる場合（第三十三条第一項第三号の四から第三号の六までの規定の適用がある場合を除く。）

where land, etc. within a planned project site prescribed in for a Class 1 urban redevelopment project under the Urban Renewal Act is purchased, pursuant to the provisions of , by an urban redevelopment association established with the authorization referred to in that carries out the Class 1 urban redevelopment project;

都市再開発法による第一種市街地再開発事業のに規定する事業予定地内の土地等が、の規定に基づいて、当該第一種市街地再開発事業を行うの認可を受けて設立された市街地再開発組合に買い取られる場合

where land, etc. within a planned project site prescribed in for a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts is purchased, pursuant to the provisions of , by a disaster prevention block improvement project association established with the authorization referred to in that carries out the disaster prevention block improvement project;

密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業のに規定する事業予定地内の土地等が、の規定に基づいて、当該防災街区整備事業をの認可を受けて設立された防災街区整備事業組合に買い取られる場合

where land, etc. is purchased pursuant to the provisions of , or , , (including as applied mutatis mutandis pursuant to ), , or , or the provisions of any other Act specified by Cabinet Order;

、若しくは、、（において準用する場合を含む。）、又はその他政令で定める法律の規定により買い取られる場合

where target land prescribed in is purchased, pursuant to the provisions of , by the urban greening support organization referred to in (limited to the case where the urban greening support organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation);

古都における歴史的風土の保存に関するに規定する対象土地がの規定によりの都市緑化支援機構に買い取られる場合（当該都市緑化支援機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）

where target land prescribed in is purchased, pursuant to the provisions of , by the urban greening support organization referred to in (limited to the case where the urban greening support organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation);

に規定する対象土地がの規定によりの都市緑化支援機構に買い取られる場合（当該都市緑化支援機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）

where land designated as an Important Cultural Property pursuant to the provisions of , land designated as a historic site, place of scenic beauty, or natural monument pursuant to the provisions of , land within the district designated as a special zone pursuant to the provisions of , or land within the district designated as a special district pursuant to the provisions of is purchased by the State or a local government (including an organization established by it that is specified by Cabinet Order) (this includes the case where the land designated as an Important Cultural Property or the land designated as a historic site, place of scenic beauty, or natural monument is purchased by the National Institutes for Cultural Heritage, the National Museum of Nature and Science, a local independent administrative agency (limited to one specified by Cabinet Order from among those whose main purpose is the services listed in ), or a cultural property preservation and utilization support organization prescribed in (where the land is purchased by the cultural property preservation and utilization support organization, limited to the case where that organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation), and excludes the case where the provisions of Article 33, paragraph (1), item (ii) apply);

の規定により重要文化財として指定された土地、の規定により史跡、名勝若しくは天然記念物として指定された土地、の規定により特別地域として指定された区域内の土地又はの規定により特別地区として指定された区域内の土地が国又は地方公共団体（その設立に係る団体で政令で定めるものを含む。）に買い取られる場合（当該重要文化財として指定された土地又は当該史跡、名勝若しくは天然記念物として指定された土地が独立行政法人国立文化財機構、独立行政法人国立科学博物館、地方独立行政法人（に掲げる業務を主たる目的とするもののうち政令で定めるものに限る。）又はに規定する文化財保存活用支援団体に買い取られる場合（当該文化財保存活用支援団体に買い取られる場合には、当該文化財保存活用支援団体が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）を含むものとし、第三十三条第一項第二号の規定の適用がある場合を除く。）

where land within the district designated as a protection forest pursuant to the provisions of or or land within a protection facility district designated pursuant to the provisions of is purchased by the State or a local government for a protection facility project prescribed in ;

若しくはの規定により保安林として指定された区域内の土地又はの規定により指定された保安施設地区内の土地がに規定する保安施設事業のために国又は地方公共団体に買い取られる場合

where farmland, etc. prescribed in located within a relocation promotion area prescribed in that is specified in a group relocation promotion project plan prescribed in for which the consent referred to in has been obtained, is purchased by a local government based on the group relocation promotion project plan (excluding the case where the provisions of Article 33, paragraph (1), item (ii) apply);

の同意を得たに規定する集団移転促進事業計画において定められたに規定する移転促進区域内にあるに規定する農地等が当該集団移転促進事業計画に基づき地方公共団体に買い取られる場合（第三十三条第一項第二号の規定の適用がある場合を除く。）

where agricultural land prescribed in that is located within the district prescribed in is purchased, based on the request referred to in , by the farmland intermediary management organization referred to in (limited to the case where the farmland intermediary management organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation).

に規定する農用地でに規定する区域内にあるものが、の申出に基づき、の農地中間管理機構に買い取られる場合（当該農地中間管理機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）

Where, with regard to land, etc. held by an individual, two or more purchases referred to in those provisions have been made for use in a single project pertaining to the purchases referred to in the items of the preceding paragraph, if those purchases were made over two or more years, the provisions of paragraph (1) do not apply to the purchases other than those made in the year in which the purchases referred to in those provisions were first made.

個人の有する土地等につき、一の事業で前項各号の買取りに係るものの用に供するために、これらの規定の買取りが二以上行われた場合において、これらの買取りが二以上の年にわたつて行われたときは、これらの買取りのうち、最初にこれらの規定の買取りが行われた年において行われたもの以外の買取りについては、第一項の規定は、適用しない。

With regard to a person who would be required to file a final return for the year even if the provisions of paragraph (1) were applied, the provisions of that paragraph apply only if the final return for the year for which the person seeks the application of the provisions of that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and a document certifying that the purchase of the land, etc. referred to in paragraph (1) has been made, which was issued by the person making the purchase referred to in the items of paragraph (2), and any other documents specified by Order of the Ministry of Finance are attached to that return.

第一項の規定は、同項の規定の適用があるものとした場合においてもその年分の確定申告書を提出しなければならない者については、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、第二項各号の買取りをする者から交付を受けた第一項の土地等の買取りがあつたことを証する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。

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 documents specified by Order of the Ministry of Finance referred to in that paragraph.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

A person making a purchase referred to in the items of paragraph (2) must, pursuant to the provisions of Order of the Ministry of Finance, submit a record of payments pertaining to the purchase of the land, etc. referred to in paragraph (1) to the district director with jurisdiction over the location of the business office, office, or other place of business pertaining to the implementation of the project.

第二項各号の買取りをする者は、財務省令で定めるところにより、第一項の土地等の買取りに係る支払に関する調書を、その事業の施行に係る営業所、事業所その他の事業場の所在地の所轄税務署長に提出しなければならない。

Article 34-2Special Deduction for Capital Gains in the Case of Transfer of Land, etc. for Specified Housing Land Development Projects, etc.

第三十四条の二（特定住宅地造成事業等のために土地等を譲渡した場合の譲渡所得の特別控除）

If land, etc. held by an individual comes to fall under the case where it is purchased for a specified housing land development project, etc., then, except where the individual is subject to the provisions of Article 36-2, Article 36-5, Article 37, or Article 37-4 with regard to all or part of the land, etc. that has come to fall under that case during that year (excluding any portion that is subject to the provisions of Article 35), the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of that land, etc.:

個人の有する土地等が特定住宅地造成事業等のために買い取られる場合に該当することとなつた場合には、その者がその年中にその該当することとなつた土地等（第三十五条の規定の適用を受ける部分を除く。）の全部又は一部につき第三十六条の二、第三十六条の五、第三十七条又は第三十七条の四の規定の適用を受ける場合を除き、これらの全部の土地等の譲渡に対する第三十一条又は第三十二条の規定の適用については、次に定めるところによる。

in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 15 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-2, paragraph (1) is less than 15 million yen, the amount of the portion pertaining to the transfer of the land, etc., and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 15 million yen or the amount of the portion pertaining to the transfer of the land, etc., whichever is lower) from the amount of long-term capital gains (";

第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から千五百万円（長期譲渡所得の金額のうち第三十四条の二第一項の規定に該当する土地等の譲渡に係る部分の金額が千五百万円に満たない場合には当該土地等の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には千五百万円から同項の規定により控除される金額を控除した金額と当該土地等の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。

in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 15 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-2, paragraph (1) is less than 15 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of short-term capital gains (".

第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から千五百万円（短期譲渡所得の金額のうち第三十四条の二第一項の規定に該当する土地等の譲渡に係る部分の金額が千五百万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。

The case where land, etc. is purchased for a specified housing land development project, etc. prescribed in the preceding paragraph means any of the following cases:

前項に規定する特定住宅地造成事業等のために買い取られる場合とは、次に掲げる場合をいう。

where land, etc. is purchased by a local government (including an organization established by it that is specified by Cabinet Order; the same applies in item (xii)), the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN, the Urban Renaissance Agency, Narita International Airport Corporation, a Local Housing Corporation, or the Japan Workers' Housing Association for use in a project for the construction of housing or the development of residential land that it carries out (excluding a project specified by Cabinet Order) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article);

地方公共団体（その設立に係る団体で政令で定めるものを含む。第十二号において同じ。）、独立行政法人中小企業基盤整備機構、独立行政法人都市再生機構、成田国際空港株式会社、地方住宅供給公社又は日本勤労者住宅協会が行う住宅の建設又は宅地の造成を目的とする事業（政令で定める事業を除く。）の用に供するためにこれらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号又は前条第二項第一号に掲げる場合に該当する場合を除く。）

where land, etc. is purchased by a person who carries out an expropriation based on the Expropriation of Land Act, etc. prescribed in Article 33, paragraph (1), item (i) (including a purchase referred to in item (ii) of that paragraph and a use referred to in paragraph (4), item (i) of that Article), or by a person specified by Cabinet Order as a person who is to act in place of that person, in order to use it as consideration for the expropriation; where land, etc. is purchased in order to construct improved housing prescribed in outside the area of the improvement district prescribed in ; or where land, etc. is purchased by a local government through a purchase of public housing prescribed in (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv) or Article 33-2, paragraph (1), item (i), or the case specified by Cabinet Order);

第三十三条第一項第一号に規定する土地収用法等に基づく収用（同項第二号の買取り及び同条第四項第一号の使用を含む。）を行う者若しくはその者に代わるべき者として政令で定める者によつて当該収用の対償に充てるため買い取られる場合、に規定する改良住宅をに規定する改良地区の区域外に建設するため買い取られる場合又はに規定する公営住宅の買取りにより地方公共団体に買い取られる場合（第三十三条第一項第二号若しくは第四号若しくは第三十三条の二第一項第一号に掲げる場合又は政令で定める場合に該当する場合を除く。）

where land, etc. is purchased between January 1, 1994 and December 31, 2026 for use in a project for the development of a single block of residential land (limited to a project that satisfies the following requirements and is specified by Cabinet Order) (limited to the case specified by Cabinet Order):

一団の宅地の造成に関する事業（次に掲げる要件を満たすもので政令で定めるものに限る。）の用に供するために、平成六年一月一日から令和八年十二月三十一日までの間に、買い取られる場合（政令で定める場合に限る。）

the development of the single block of residential land is carried out as a land readjustment project under the Land Readjustment Act (limited to a land readjustment project whose project district prescribed in (referred to in (b) as the "project district") is wholly included in the area designated as an urbanization promotion area referred to in );

当該一団の宅地の造成が土地区画整理法による土地区画整理事業（当該土地区画整理事業のに規定する施行地区（ロにおいて「施行地区」という。）の全部がの市街化区域と定められた区域に含まれるものに限る。）として行われるものであること。

the area of the single block of land pertaining to the development of the single block of residential land (limited to a single block of land located within the project district of the land readjustment project referred to in (a), which is held by the individual or corporation purchasing the land, etc. within that project district) is five hectares or more, and the project satisfies any other requirements specified by Cabinet Order;

当該一団の宅地の造成に係る一団の土地（イの土地区画整理事業の施行地区内において当該土地等の買取りをする個人又は法人の有する当該施行地区内にある一団の土地に限る。）の面積が五ヘクタール以上のものであることその他政令で定める要件を満たすものであること。

the residential land developed through the project is to be sold in lots by means of public offering.

当該事業により造成される宅地の分譲が公募の方法により行われるものであること。

where land, etc. is purchased by a local government, a Land Development Public Corporation, or a corporation specified by Cabinet Order based on the consultation referred to in (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or any of the items of paragraph (2) of the preceding Article);

の協議に基づき地方公共団体、土地開発公社又は政令で定める法人に買い取られる場合（第三十三条第一項第二号又は前条第二項各号に掲げる場合に該当する場合を除く。）

where land located within a special district for prevention of aircraft noise damage prescribed in is purchased pursuant to the provisions of ;

に規定する航空機騒音障害防止特別地区内にある土地がの規定により買い取られる場合

where land, etc. located within the district of a roadside district plan listed in is purchased by a local government or a roadside improvement promotion organization prescribed in (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out for the improvement of the roadside areas of a roadside improvement road listed in (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), or item (iv));

地方公共団体又はに規定する沿道整備推進機構（政令で定めるものに限る。）がに掲げる沿道整備道路の沿道の整備のために行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、に掲げる沿道地区計画の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号若しくは第四号に掲げる場合に該当する場合を除く。）

where land, etc. located within a specified disaster prevention block improvement zone listed in or within the district of a disaster prevention block improvement district plan listed in is purchased by a local government or a disaster prevention block improvement promotion organization prescribed in (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out for the improvement as a disaster prevention block listed in (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), or item (iv));

地方公共団体又はに規定する防災街区整備推進機構（政令で定めるものに限る。）がに掲げる防災街区としての整備のために行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、に掲げる特定防災街区整備地区又はに掲げる防災街区整備地区計画の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号若しくは第四号に掲げる場合に該当する場合を除く。）

where land, etc. located within the district of a certified central urban district is purchased by a local government or a central urban district development promotion organization prescribed in (limited to one specified by Cabinet Order), for use in a project specified by Cabinet Order for the improvement of public facilities or facilities for public use, the development of residential land, or the development of buildings and building sites, which any of those persons carries out in line with the contents of the certified basic plan prescribed in for the improvement of the certified central urban district prescribed in (hereinafter referred to in this item as a "certified central urban district") (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), item (iv), or the preceding two items);

地方公共団体又はに規定する中心市街地整備推進機構（政令で定めるものに限る。）がに規定する認定中心市街地（以下この号において「認定中心市街地」という。）の整備のためにに規定する認定基本計画の内容に即して行う公共施設若しくは公用施設の整備、宅地の造成又は建築物及び建築敷地の整備に関する事業で政令で定めるものの用に供するために、認定中心市街地の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号、第四号若しくは前二号に掲げる場合に該当する場合を除く。）

where land, etc. located within the district of a landscape plan prescribed in is purchased by a local government or a landscape improvement organization prescribed in (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of landscape-important public facilities prescribed in that are specified in the landscape plan (where the project is carried out by the landscape improvement organization, limited to a project carried out under the control of a local government) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (ii), item (iv), or the preceding three items);

地方公共団体又はに規定する景観整備機構（政令で定めるものに限る。以下この号において同じ。）がに規定する景観計画に定められたロに規定する景観重要公共施設の整備に関する事業（当該事業が当該景観整備機構により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該景観計画の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第二号、第四号若しくは前三号に掲げる場合に該当する場合を除く。）

where land, etc. located within the district of an urban reconstruction development plan prescribed in or a location optimization plan prescribed in is purchased by a local government or an urban reconstruction promotion corporation prescribed in (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of public facilities that is specified in the urban reconstruction development plan or the location optimization plan (where the project is carried out by the urban reconstruction promotion corporation, limited to a project carried out under the control of a local government) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), item (iv), or item (vi) through the preceding item);

地方公共団体又はに規定する都市再生推進法人（政令で定めるものに限る。以下この号において同じ。）がに規定する都市再生整備計画又はに規定する立地適正化計画に記載された公共施設の整備に関する事業（当該事業が当該都市再生推進法人により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該都市再生整備計画又は立地適正化計画の区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号、第四号若しくは第六号から前号までに掲げる場合に該当する場合を除く。）

where land, etc. located within a certified priority area prescribed in is purchased by a local government or a traditional scenery maintenance and improvement support corporation prescribed in (limited to one specified by Cabinet Order; the same applies hereinafter in this item), for use in a project for the improvement of public facilities or facilities for public use that is specified in the certified traditional scenery maintenance and improvement plan prescribed in for the certified priority area (where the project is carried out by the traditional scenery maintenance and improvement support corporation, limited to a project carried out under the control of a local government) (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or item (iv), Article 33-2, paragraph (1), item (i), or paragraph (2), item (i) of the preceding Article, or the case listed in item (i), item (ii), item (iv), or item (vi) through the preceding item);

地方公共団体又はに規定する歴史的風致維持向上支援法人（政令で定めるものに限る。以下この号において同じ。）がに規定する認定重点区域におけるに規定する認定歴史的風致維持向上計画に記載された公共施設又は公用施設の整備に関する事業（当該事業が当該歴史的風致維持向上支援法人により行われるものである場合には、地方公共団体の管理の下に行われるものに限る。）の用に供するために、当該認定重点区域内にある土地等が、これらの者に買い取られる場合（第三十三条第一項第二号若しくは第四号、第三十三条の二第一項第一号若しくは前条第二項第一号に掲げる場合又は第一号、第二号、第四号若しくは第六号から前号までに掲げる場合に該当する場合を除く。）

where land, etc. is purchased by a local government, or by a corporation funded by the State or a local government that is specified by Cabinet Order, for use in a project for the development of a single block of land carried out mainly for the purpose of using it for factories, housing, or distribution business facilities, based on a plan for comprehensive regional development prepared by the State or a prefecture that is specified by Cabinet Order, which the prefectural governor has designated as a project that meets the following requirements:

国又は都道府県が作成した総合的な地域開発に関する計画で政令で定めるものに基づき、主として工場、住宅又は流通業務施設の用に供する目的で行われる一団の土地の造成に関する事業で、次に掲げる要件に該当するものとして都道府県知事が指定したものの用に供するために地方公共団体又は国若しくは地方公共団体の出資に係る法人で政令で定めるものに買い取られる場合

the area of the district pertaining to the plan is the area specified by Cabinet Order or more, and the area of the project implementation area is the area specified by Cabinet Order or more;

当該計画に係る区域の面積が政令で定める面積以上であり、かつ、当該事業の施行区域の面積が政令で定める面積以上であること。

the area of roads, parks, green spaces, and other open spaces for public use within the project implementation area is appropriately secured according to the categories of use of the land to be developed within the project implementation area.

当該事業の施行区域内の道路、公園、緑地その他の公共の用に供する空地の面積が当該施行区域内に造成される土地の用途区分に応じて適正に確保されるものであること。

where land, etc. is purchased by a corporation funded by a local government or any other corporation specified by Cabinet Order, for use in any of the following projects (limited to a project for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that the project satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use):

次に掲げる事業（都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合

a shopping district revitalization project prescribed in based on a certified shopping district revitalization project plan prescribed in , or a shopping district revitalization support project prescribed in based on a certified shopping district revitalization support project plan prescribed in ;

に規定する認定商店街活性化事業計画に基づくに規定する商店街活性化事業又はに規定する認定商店街活性化支援事業計画に基づくに規定する商店街活性化支援事業

a project for the advancement of small and medium retail business prescribed in (limited to those listed in or ) based on a certified specified private central urban district vitalization project plan prescribed in .

に規定する認定特定民間中心市街地活性化事業計画に基づくに規定する中小小売商業高度化事業（又はに掲げるものに限る。）

where land, etc. is purchased for use in a residential land, etc. supply project prescribed in that is listed in , or in a project for the development of land to be used for a project that contributes to the joint operation of business with other business operators or to the vitalization of the agglomeration of small and medium-sized enterprises prescribed in , which the prefectural governor has designated as a project that satisfies the requirements specified by Cabinet Order, such as being carried out in accordance with a plan conforming to city planning or any other plan of the State or a local government concerning land use;

に規定する宅地等供給事業のうちに掲げるもの又はロに規定する他の事業者との事業の共同化若しくは中小企業の集積の活性化に寄与する事業の用に供する土地の造成に関する事業で、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合した計画に従つて行われるものであることその他の政令で定める要件に該当するものとして都道府県知事が指定したものの用に供するために買い取られる場合

where land, etc. is purchased for use in a project for the development of land to be used for a project carried out jointly, or by gathering in a single estate or mainly in a single building, prescribed in or , which the mayor of a municipality or the head of a special ward has designated as a project that satisfies the requirements specified by Cabinet Order, such as being carried out in accordance with a plan conforming to city planning or any other plan of the State or a local government concerning land use;

イ又はイに規定する共同して又は一の団地若しくは主として一の建物に集合して行う事業の用に供する土地の造成に関する事業で、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合した計画に従つて行われるものであることその他の政令で定める要件に該当するものとして市町村長又は特別区の区長が指定したものの用に供するために買い取られる場合

where, for use in a project for the development of specified facilities prescribed in (excluding those that include construction waste disposal facilities prescribed in ) carried out by a corporation funded by a local government or any other corporation specified by Cabinet Order (hereinafter referred to in this item as a "specified corporation") (limited to a project for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that the project satisfies the requirements specified by Cabinet Order, such as being carried out based on a development plan certified under the provisions of ), land, etc. is purchased by a local government or the specified corporation (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or Article 33-2, paragraph (1), item (i), or the case listed in item (i));

地方公共団体の出資に係る法人その他の政令で定める法人（以下この号において「特定法人」という。）が行うに規定する特定施設（に規定する建設廃棄物処理施設を含むものを除く。）の整備の事業（当該事業がの規定による認定を受けた整備計画に基づいて行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体又は当該特定法人に買い取られる場合（第三十三条第一項第二号若しくは第三十三条の二第一項第一号に掲げる場合又は第一号に掲げる場合に該当する場合を除く。）

where land, etc. is purchased by a Bay Area Marine and Environment Consolidation Center for use in a project for the development of waste receiving facilities listed in , which is carried out based on the basic plan referred to in for which authorization has been obtained under the provisions of ;

の規定による認可を受けたの基本計画に基づいて行われるに掲げる廃棄物の搬入施設の整備の事業の用に供するために、広域臨海環境整備センターに買い取られる場合

where land located within a productive green land district prescribed in is purchased by a local government, a Land Development Public Corporation, or any other corporation specified by Cabinet Order, pursuant to the provisions of , , or ;

に規定する生産緑地地区内にある土地が、、又はの規定に基づき、地方公共団体、土地開発公社その他政令で定める法人に買い取られる場合

where land, etc. within the district designated as a regulated area pursuant to the provisions of is purchased pursuant to the provisions of ;

の規定により規制区域として指定された区域内の土地等がの規定により買い取られる場合

where land, etc. is purchased by the State or a local government (including an organization established by it that is specified by Cabinet Order) for use in a project, based on a plan for a project concerning the development, conservation, or improvement of a region prepared by the State, a local government, or any other corporation specified by Cabinet Order, which is specified by Cabinet Order from among the plans prescribed in the basic land use plan referred to in as matters concerning the coordination, etc. of land use prescribed in ;

国、地方公共団体その他政令で定める法人が作成した地域の開発、保全又は整備に関する事業に係る計画で、に規定する土地利用の調整等に関する事項としての土地利用基本計画に定められたもののうち政令で定めるものに基づき、当該事業の用に供するために土地等が国又は地方公共団体（その設立に係る団体で政令で定めるものを含む。）に買い取られる場合

where land, etc. is purchased pursuant to the provisions of , (including as applied mutatis mutandis pursuant to ), , or ;

、（において準用する場合を含む。）、地方拠点都市地域の又はの規定により土地等が買い取られる場合

where a land readjustment project under the Land Readjustment Act (excluding one under the provisions of ) has been implemented, and the individual acquires settlement money under the provisions of as a result of no replotted land having been designated under the provisions of for land, etc. for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it is difficult to designate replotted land (including land that is to be the subject of a right existing on the land; hereinafter the same applies in this item) because a building or structure existing on the land, etc. (hereinafter referred to in this item as a "building, etc.") falls under a building prescribed in or any other building, etc. specified by Cabinet Order (excluding the case falling under the case specified by Cabinet Order);

土地区画整理法による土地区画整理事業（の規定によるものを除く。）が施行された場合において、土地等の上に存する建物又は構築物（以下この号において「建物等」という。）がに規定する建築物その他の政令で定める建物等に該当していることにより換地（当該土地の上に存する権利の目的となるべき土地を含む。以下この号において同じ。）を定めることが困難であることにつき財務省令で定めるところにより証明がされた当該土地等についての規定により換地が定められなかつたことに伴いの規定による清算金を取得するとき（政令で定める場合に該当する場合を除く。）。

where a land readjustment project for reconstruction of a disaster-damaged urban district has been implemented with regard to land, etc., and, as a result of reserved land having been designated under the provisions of , the portion of the land, etc. corresponding to the amount of the consideration for the reserved land has been transferred through a replotting disposition pertaining to the land, etc.;

土地等につき被災市街地復興土地区画整理事業が施行された場合において、の規定により保留地が定められたことに伴い当該土地等に係る換地処分により当該土地等のうち当該保留地の対価の額に対応する部分の譲渡があつたとき。

where a condominium regeneration project prescribed in has been implemented with regard to land, etc., and the individual acquires compensation under the provisions of through a rights conversion under pertaining to the land, etc. (limited to compensation paid based on the request referred to in made in the case specified by Cabinet Order as the case where the individual (limited to a person listed in ) is found to have made that request due to unavoidable circumstances), or where the land, etc. has been purchased upon a demand referred to in or or (limited to a demand made in the case specified by Cabinet Order as the case where the individual is found to have had unavoidable circumstances);

に規定するマンション再生事業が施行された場合において、当該土地等に係るの権利変換によりの規定による補償金（当該個人（に掲げる者に限る。）がやむを得ない事情によりの申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき、又は当該土地等が若しくは若しくはの請求（当該個人にやむを得ない事情があつたと認められる場合として政令で定める場合にされたものに限る。）により買い取られたとき。

where a condominium site sale project prescribed in (limited to a project for which the certified removal, etc. plan prescribed in pertaining to the condominium site sale project or any other plan specified by Order of the Ministry of Finance contains matters concerning a condominium to be newly constructed on the land after the removal of the condominium) or a condominium removal and site sale project prescribed in (limited to a project for which the plan specified by Order of the Ministry of Finance pertaining to the condominium removal and site sale project contains matters concerning a condominium to be newly constructed on the land after the removal of the condominium) has been implemented with regard to land, etc. used as the site of a condominium (meaning a condominium prescribed in ; hereinafter the same applies in this item) that falls under the category of an existing building not conforming to seismic standards that would obstruct passage as prescribed in (limited to a building listed in or ), and the individual acquires the distribution money referred to in under the provisions of based on the distribution money acquisition plan prescribed in pertaining to the land, etc. for which authorization referred to in has been obtained (or, where authorization for a change of the distribution money acquisition plan has been obtained under the provisions of as applied mutatis mutandis pursuant to , the plan after the change), or where the land, etc. has been purchased upon a demand referred to in ;

に規定する通行障害既存耐震不適格建築物（又はに掲げる建築物であるものに限る。）に該当するマンション（に規定するマンションをいう。以下この号において同じ。）の敷地の用に供されているに規定するマンション敷地売却事業（当該マンション敷地売却事業に係るに規定する認定除却等計画その他財務省令で定める計画に、マンションを除却した後の土地に新たに建築されるマンションに関する事項の記載があるものに限る。）又はに規定するマンション除却敷地売却事業（当該マンション除却敷地売却事業に係る財務省令で定める計画に、マンションを除却した後の土地に新たに建築されるマンションに関する事項の記載があるものに限る。）が実施された場合において、当該土地等に係るの認可を受けたに規定する分配金取得計画（において準用するの規定により当該分配金取得計画の変更に係る認可を受けた場合には、その変更後のもの）に基づきの規定によるの分配金を取得するとき、又は当該土地等がの請求により買い取られたとき。

where land within the district designated as a management district pursuant to the provisions of is purchased by the State or a local government, or where land that, out of land within the district designated by the Minister of the Environment as a special protection zone pursuant to the provisions of , is a habitat of birds or mammals (including birds equivalent thereto) designated as a natural monument pursuant to the provisions of and is specified by Cabinet Order as a habitat that should be preserved by the State or a local government, is purchased by the State or a local government (excluding the case falling under the case listed in Article 33, paragraph (1), item (ii) or paragraph (2), item (iv) of the preceding Article);

の規定により管理地区として指定された区域内の土地が国若しくは地方公共団体に買い取られる場合又はの規定により環境大臣が特別保護地区として指定した区域内の土地のうちの規定により天然記念物として指定された鳥獣（これに準ずる鳥を含む。）の生息地で国若しくは地方公共団体においてその保存をすべきものとして政令で定めるものが国若しくは地方公共団体に買い取られる場合（第三十三条第一項第二号又は前条第二項第四号に掲げる場合に該当する場合を除く。）

where land within an area that, within the district of a prefectural natural park prescribed in , has been designated as a special zone as provided by the Prefectural Ordinance prescribed in , and that the Minister of the Environment has certified as an area where acts within it are subject to regulation equivalent to the regulation under the provisions of Chapter II, Section 4 of concerning acts within a special zone prescribed in , or land within a district that, out of a prefectural nature conservation area prescribed in , has been designated as a special district as provided by the Prefectural Ordinance prescribed in , and that the Minister of the Environment has certified as a district where acts within it are subject to regulation equivalent to the regulation under the provisions of Chapter IV, Section 2 of concerning acts within a special district prescribed in , is purchased by a local government;

に規定する都道府県立自然公園の区域内のうちに規定する条例の定めるところにより特別地域として指定された地域で、当該地域内における行為につきに規定する特別地域内における行為に関する第二章第四節の規定による規制と同等の規制が行われている地域として環境大臣が認定した地域内の土地又はに規定する都道府県自然環境保全地域のうちに規定する条例の定めるところにより特別地区として指定された地区で、当該地区内における行為につきに規定する特別地区内における行為に関する第四章第二節の規定による規制と同等の規制が行われている地区として環境大臣が認定した地区内の土地が地方公共団体に買い取られる場合

where agricultural land prescribed in that is located within the district designated as an agricultural land area prescribed in is purchased, based on the consultation referred to in , by the farmland intermediary management organization referred to in (limited to one specified by Cabinet Order).

にに規定する農用地区域として定められている区域内にあるものが、の協議に基づき、の農地中間管理機構（政令で定めるものに限る。）に買い取られる場合

If land, etc. held by an individual that is located within a promotion area for reconstruction of a disaster-damaged urban district comes to fall under the case listed in item (xxi)-2 of the preceding paragraph, the provisions of Article 33-3, paragraph (1) apply by deeming the designation of the reserved land referred to in that item to fall under the case where reserved land has been designated as prescribed in that paragraph, and by deeming the amount of the consideration for the reserved land referred to in that item to fall under the amount of the consideration for reserved land prescribed in that paragraph.

個人の有する土地等で被災市街地復興推進地域内にあるものが前項第二十一号の二に掲げる場合に該当することとなつた場合には、同号の保留地が定められた場合は第三十三条の三第一項に規定する保留地が定められた場合に該当するものとみなし、かつ、同号の保留地の対価の額は同項に規定する保留地の対価の額に該当するものとみなして、同項の規定を適用する。

Where, with regard to land, etc. held by an individual, two or more purchases referred to in those provisions have been made for use in a single project pertaining to the purchases referred to in items (i) through (iii), items (vi) through (xvi), item (xix), item (xxii), or item (xxii)-2 of paragraph (2), if those purchases were made over two or more years, the provisions of paragraph (1) do not apply to the purchases other than those made in the year in which the purchases referred to in those provisions were first made.

個人の有する土地等につき、一の事業で第二項第一号から第三号まで、第六号から第十六号まで、第十九号、第二十二号又は第二十二号の二の買取りに係るものの用に供するために、これらの規定の買取りが二以上行われた場合において、これらの買取りが二以上の年にわたつて行われたときは、これらの買取りのうち、最初にこれらの規定の買取りが行われた年において行われたもの以外の買取りについては、第一項の規定は、適用しない。

The provisions of paragraphs (4) and (5) of the preceding Article apply mutatis mutandis to the application of the provisions of paragraph (1), and the provisions of paragraph (6) of that Article apply mutatis mutandis to a person making a purchase referred to in the items of paragraph (2).

前条第四項及び第五項の規定は第一項の規定を適用する場合について、同条第六項の規定は第二項各号の買取りをする者について、それぞれ準用する。

Article 34-3Special Deduction for Capital Gains in the Case of Transfer of Farmland, etc. for Rationalization, etc. of Farmland Holding

第三十四条の三（農地保有の合理化等のために農地等を譲渡した場合の譲渡所得の特別控除）

If land, etc. held by an individual comes to fall under the case where it is transferred for rationalization, etc. of farmland holding, then, except where the individual is subject to the provisions of Article 37 or Article 37-4 with regard to all or part of the land, etc. that has come to fall under that case during that year, the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of that land, etc.:

個人の有する土地等が農地保有の合理化等のために譲渡した場合に該当することとなつた場合には、その者がその年中にその該当することとなつた土地等の全部又は一部につき第三十七条又は第三十七条の四の規定の適用を受ける場合を除き、これらの全部の土地等の譲渡に対する第三十一条又は第三十二条の規定の適用については、次に定めるところによる。

in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 8 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-3, paragraph (1) is less than 8 million yen, the amount of the portion pertaining to the transfer of the land, etc., and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 8 million yen or the amount of the portion pertaining to the transfer of the land, etc., whichever is lower) from the amount of long-term capital gains (";

第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から八百万円（長期譲渡所得の金額のうち第三十四条の三第一項の規定に該当する土地等の譲渡に係る部分の金額が八百万円に満たない場合には当該土地等の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には八百万円から同項の規定により控除される金額を控除した金額と当該土地等の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。

in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 8 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-3, paragraph (1) is less than 8 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of short-term capital gains (".

第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から八百万円（短期譲渡所得の金額のうち第三十四条の三第一項の規定に該当する土地等の譲渡に係る部分の金額が八百万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。

The case where land, etc. is transferred for rationalization, etc. of farmland holding prescribed in the preceding paragraph means any of the following cases:

前項に規定する農地保有の合理化等のために譲渡した場合とは、次に掲げる場合をいう。

where land, etc. is transferred through consultation, conciliation, or mediation pertaining to a recommendation prescribed in , or any other case specified by Cabinet Order as a case where land, etc. is transferred for rationalization of farmland holding (excluding the case where the provisions of Article 34, paragraph (2), item (vii) or paragraph (2), item (xxv) of the preceding Article apply);

に規定する勧告に係る協議、調停又はあつせんにより譲渡した場合その他農地保有の合理化のために土地等を譲渡した場合として政令で定める場合（第三十四条第二項第七号又は前条第二項第二十五号の規定の適用がある場合を除く。）

where land, etc. located within an agricultural land area prescribed in is transferred as provided by a promotion plan for agricultural land use consolidation, etc. referred to in for which public notice under the provisions of has been given (excluding the case where the provisions of Article 34, paragraph (2), item (vii) or paragraph (2), item (xxv) of the preceding Article apply);

に規定する農用地区域内にある土地等をの規定による公告があつたの農用地利用集積等促進計画の定めるところにより譲渡した場合（第三十四条第二項第七号又は前条第二項第二十五号の規定の適用がある場合を除く。）

where land, etc. within an industry introduction district prescribed in that is specified, pursuant to the provisions of , in the implementation plan prescribed in (limited to agricultural land, etc. prescribed in and rights existing on that agricultural land, etc.) is transferred for use as facility land prescribed in pertaining to the implementation plan;

の規定によりに規定する実施計画において定められたに規定する産業導入地区内の土地等（に規定する農用地等及び当該農用地等の上に存する権利に限る。）を当該に規定する施設用地の用に供するため譲渡した場合

where a land improvement project listed in has been implemented with regard to land, etc. (limited to agricultural land prescribed in and rights existing on that agricultural land), and the individual acquires, through a replotting disposition pertaining to the land, etc., settlement money prescribed in (including as applied mutatis mutandis pursuant to , , and ) (limited to settlement money paid because, with regard to the land, etc., pursuant to the provisions of (including as applied mutatis mutandis pursuant to , , and ), in order to allocate it to land to be used for facilities prescribed in or for uses other than agricultural land prescribed in , or to land planned to be made into agricultural land prescribed in , replotted land, or land that is to be the subject of the right or a part thereof, was designated with its area specially reduced, or replotted land, or land that is to be the subject of the right or a part thereof, was not designated);

土地等（に規定する農用地及び当該農用地の上に存する権利に限る。）につきに掲げる土地改良事業が施行された場合において、当該土地等に係る換地処分により（、及びにおいて準用する場合を含む。）に規定する清算金（当該土地等について、に規定する施設の用若しくはに規定する農用地以外の用途に供する土地又はに規定する農用地に供することを予定する土地に充てるため（、及びにおいて準用する場合を含む。）の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得するとき。

where land pertaining to a forest covered by a regional forest plan under the provisions of is transferred by entrusting the transfer to a forestry cooperative or a federation of forestry cooperatives that carries out the business referred to in or , in order to contribute to the expansion of the scale of forestry management, the consolidation of forest land, or other rationalization of forest land holding;

林業経営の規模の拡大、林地の集団化その他林地保有の合理化に資するため、又はの事業を行う森林組合又は森林組合連合会に委託しての規定による地域森林計画の対象とされた山林に係る土地を譲渡した場合

where a project referred to in or has been implemented with regard to land, etc. (limited to agricultural land, etc. prescribed in , land that is suitable to be made into agricultural land, etc. prescribed in , and rights existing on that land), and the individual acquires settlement money under the provisions of .

土地等（に規定する農用地等及びに規定する農用地等とすることが適当な土地並びにこれらの土地の上に存する権利に限る。）につき又はの事業が施行された場合において、の規定による清算金を取得するとき。

The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and the documents specified by Order of the Ministry of Finance as documents certifying that the case falls under the provisions of that paragraph are attached to that return.

第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定に該当する旨を証する書類として財務省令で定めるものの添付がある場合に限り、適用する。

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 documents specified by Order of the Ministry of Finance referred to in that paragraph.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Subsection 6 Special Deduction for Capital Gains from Residential Property

第六款　居住用財産の譲渡所得の特別控除

Article 35

第三十五条

If an asset held by an individual comes to fall under the case where residential property has been transferred, the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of the assets that have come to fall under that case during that year:

個人の有する資産が、居住用財産を譲渡した場合に該当することとなつた場合には、その年中にその該当することとなつた全部の資産の譲渡に対する第三十一条又は第三十二条の規定の適用については、次に定めるところによる。

in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 30 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of assets falling under the provisions of Article 35, paragraph (1) is less than 30 million yen, the amount of the portion pertaining to the transfer of those assets, and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 30 million yen or the amount of the portion pertaining to the transfer of those assets, whichever is lower) from the amount of long-term capital gains (";

第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から三千万円（長期譲渡所得の金額のうち第三十五条第一項の規定に該当する資産の譲渡に係る部分の金額が三千万円に満たない場合には当該資産の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には三千万円から同項の規定により控除される金額を控除した金額と当該資産の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。

in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 30 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of assets falling under the provisions of Article 35, paragraph (1) is less than 30 million yen, the amount of the portion pertaining to the transfer of those assets) from the amount of short-term capital gains (".

第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から三千万円（短期譲渡所得の金額のうち第三十五条第一項の規定に該当する資産の譲渡に係る部分の金額が三千万円に満たない場合には、当該資産の譲渡に係る部分の金額）を控除した金額（」とする。

The case where residential property has been transferred prescribed in the preceding paragraph means any of the following cases (excluding the case where the individual has already been subject to the provisions of that paragraph (excluding where it is applied pursuant to the provisions of the following paragraph) or the provisions of Article 36-2, Article 36-5, Article 41-5, or Article 41-5-2 in the year preceding that year or in the year before that):

前項に規定する居住用財産を譲渡した場合とは、次に掲げる場合（当該個人がその年の前年又は前々年において既に同項（次項の規定により適用する場合を除く。）又は第三十六条の二、第三十六条の五、第四十一条の五若しく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く。）をいう。

where the individual has transferred a house that the individual uses as the individual's residence, which is specified by Cabinet Order (hereinafter referred to in this paragraph as a "residential house") (excluding a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order and a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of Articles 33 through 33-4, Article 37, Article 37-4, or Article 37-8; hereinafter the same applies in this paragraph and the following paragraph), or has transferred land used as the site of a residential house or a right existing on that land together with the residential house (including the lending of real property, etc. giving rise to capital gains; hereinafter the same applies in this paragraph and the following paragraph);

その居住の用に供している家屋で政令で定めるもの（以下この項において「居住用家屋」という。）の譲渡（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及び所得税法第五十八条の規定又は第三十三条から第三十三条の四まで、第三十七条、第三十七条の四若しくは第三十七条の八の規定の適用を受けるものを除く。以下この項及び次項において同じ。）又は居住用家屋とともにするその敷地の用に供されている土地若しくは当該土地の上に存する権利の譲渡（譲渡所得の基因となる不動産等の貸付けを含む。以下この項及び次項において同じ。）をした場合

where the individual has transferred land that was used as the site of a residential house destroyed by a disaster or a right existing on that land, has transferred a residential house that has ceased to be used as the individual's residence, or has transferred land used as the site of a residential house that has ceased to be used as the individual's residence or a right existing on that land together with that residential house, during the period from the day on which the residential house 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.

災害により滅失した居住用家屋の敷地の用に供されていた土地若しくは当該土地の上に存する権利の譲渡又は居住用家屋で当該個人の居住の用に供されなくなつたものの譲渡若しくは居住用家屋で当該個人の居住の用に供されなくなつたものとともにするその敷地の用に供されている土地若しくは当該土地の上に存する権利の譲渡を、これらの居住用家屋が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した場合

If an heir (including a universal legatee; hereinafter the same applies in this paragraph and the following paragraph) who has acquired a house used as the decedent's residence and the site, etc. of the house used as the decedent's residence through inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies through paragraph (6)) has made any of the following transfers (limited to a transfer made during the period from the day of the commencement of the succession until December 31 of the year that includes the day on which three years have elapsed from that day, and excluding a transfer that is subject to the provisions of Article 39 and a transfer for which the amount of consideration exceeds 100 million yen; hereinafter referred to in this Article as a "covered transfer") between April 1, 2016 and December 31, 2027 (excluding the case where the heir has already been subject to the provisions of this paragraph with regard to a covered transfer of the house used as the decedent's residence or the site, etc. of the house used as the decedent's residence pertaining to that inheritance or bequest, and, where the heir has made a transfer listed in item (iii), limited to the case where, during the period from the time of the transfer until February 15 of the year following the year that includes the day of the transfer, the house used as the decedent's residence has come to conform to the earthquake resistance standards (meaning the provisions or standards concerning safety against earthquakes that are specified by Cabinet Order; the same applies in item (i), (b)), or the whole of the house used as the decedent's residence has been demolished or removed or has been entirely destroyed), the provisions of paragraph (1) apply by deeming the case to fall under the case where residential property has been transferred as prescribed in that paragraph.

相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下第六項までにおいて同じ。）による被相続人居住用家屋及び被相続人居住用家屋の敷地等の取得をした相続人（包括受遺者を含む。以下この項及び次項において同じ。）が、平成二十八年四月一日から令和九年十二月三十一日までの間に、次に掲げる譲渡（当該相続の開始があ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したものに限るものとし、第三十九条の規定の適用を受けるもの及びその譲渡の対価の額が一億円を超えるものを除く。以下この条において「対象譲渡」という。）をした場合（当該相続人が既に当該相続又は遺贈に係る当該被相続人居住用家屋又は当該被相続人居住用家屋の敷地等の対象譲渡についてこの項の規定の適用を受けている場合を除き、第三号に掲げる譲渡をした場合にあつては、当該譲渡の時から当該譲渡の日の属する年の翌年二月十五日までの間に、当該被相続人居住用家屋が耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第一号ロにおいて同じ。）に適合することとなつた場合又は当該被相続人居住用家屋の全部の取壊し若しくは除却がされ、若しくはその全部が滅失をした場合に限る。）には、第一項に規定する居住用財産を譲渡した場合に該当するものとみなして、同項の規定を適用する。

a transfer of the portion specified by Cabinet Order of the house used as the decedent's residence acquired through the inheritance or bequest (including the portion pertaining to any extension, rebuilding (excluding rebuilding carried out after the whole of the house used as the decedent's residence has been demolished or removed and rebuilding carried out after it has been entirely destroyed), repair, or remodeling (referred to in item (iii) as "extension, rebuilding, etc.") carried out on the house used as the decedent's residence after the time of the inheritance, and limited to a house that satisfies the following requirements; hereinafter the same applies in this item), or a transfer of the portion specified by Cabinet Order of the site, etc. of the house used as the decedent's residence acquired through the inheritance or bequest (limited to one that satisfies the requirement listed in (a)) made together with the house used as the decedent's residence:

当該相続若しくは遺贈により取得をした被相続人居住用家屋（当該相続の時後に当該被相続人居住用家屋につき行われた増築、改築（当該被相続人居住用家屋の全部の取壊し又は除却をした後にするもの及びその全部が滅失をした後にするものを除く。）、修繕又は模様替（第三号において「増改築等」という。）に係る部分を含むものとし、次に掲げる要件を満たすものに限る。以下この号において同じ。）の政令で定める部分の譲渡又は当該被相続人居住用家屋とともにする当該相続若しくは遺贈により取得をした被相続人居住用家屋の敷地等（イに掲げる要件を満たすものに限る。）の政令で定める部分の譲渡

it has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the transfer;

当該相続の時から当該譲渡の時まで事業の用、貸付けの用又は居住の用に供されていたことがないこと。

it conforms to the earthquake resistance standards at the time of the transfer.

当該譲渡の時において耐震基準に適合するものであること。

a transfer of the portion specified by Cabinet Order of the site, etc. of the house used as the decedent's residence acquired through the inheritance or bequest (limited to one that satisfies the requirements listed in (b) and (c)), made after the whole of the house used as the decedent's residence acquired through the inheritance or bequest (limited to one that satisfies the requirement listed in (a)) has been demolished or removed or after it has been entirely destroyed:

当該相続又は遺贈により取得をした被相続人居住用家屋（イに掲げる要件を満たすものに限る。）の全部の取壊し若しくは除却をした後又はその全部が滅失をした後における当該相続又は遺贈により取得をした被相続人居住用家屋の敷地等（ロ及びハに掲げる要件を満たすものに限る。）の政令で定める部分の譲渡

it has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the demolition, removal, or destruction;

当該相続の時から当該取壊し、除却又は滅失の時まで事業の用、貸付けの用又は居住の用に供されていたことがないこと。

it has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the transfer;

当該相続の時から当該譲渡の時まで事業の用、貸付けの用又は居住の用に供されていたことがないこと。

it has not been used as the site of a building or structure during the period from the time of the demolition, removal, or destruction until the time of the transfer.

当該取壊し、除却又は滅失の時から当該譲渡の時まで建物又は構築物の敷地の用に供されていたことがないこと。

a transfer of the portion specified by Cabinet Order of the house used as the decedent's residence acquired through the inheritance or bequest (including the portion pertaining to any extension, rebuilding, etc. carried out on the house used as the decedent's residence after the time of the inheritance, and limited to a house that has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the transfer; hereinafter the same applies in this item), or a transfer of the portion specified by Cabinet Order of the site, etc. of the house used as the decedent's residence acquired through the inheritance or bequest (limited to one that has not been used for business, for lending, or as a residence during the period from the time of the inheritance until the time of the transfer) made together with the house used as the decedent's residence (excluding any of those transfers that falls under the transfer listed in item (i)).

当該相続若しくは遺贈により取得をした被相続人居住用家屋（当該相続の時後に当該被相続人居住用家屋につき行われた増改築等に係る部分を含むものとし、当該相続の時から当該譲渡の時まで事業の用、貸付けの用又は居住の用に供されていたことがないものに限る。以下この号において同じ。）の政令で定める部分の譲渡又は当該被相続人居住用家屋とともにする当該相続若しくは遺贈により取得をした被相続人居住用家屋の敷地等（当該相続の時から当該譲渡の時まで事業の用、貸付けの用又は居住の用に供されていたことがないものに限る。）の政令で定める部分の譲渡（これらの譲渡のうち第一号に掲げる譲渡に該当するものを除く。）

In the case referred to in the preceding paragraph, with regard to the application of the provisions of paragraph (1) where the number of heirs who have acquired the house used as the decedent's residence and the site, etc. of the house used as the decedent's residence through the inheritance or bequest is three or more, in item (i) of that paragraph, the phrase "30 million yen (" is deemed to be replaced with "20 million yen (or, where the provisions of Article 35, paragraph (1) apply in the case falling under any of the cases listed in the items of paragraph (2) of that Article, the amount calculated pursuant to the provisions of Cabinet Order within the limit of 30 million yen; the same applies hereinafter in this paragraph) (", the phrase "less than 30 million yen" is deemed to be replaced with "less than 20 million yen", and the phrase "from 30 million yen" is deemed to be replaced with "from 20 million yen"; and in item (ii) of that paragraph, the phrase "30 million yen (" is deemed to be replaced with "20 million yen (or, where the provisions of Article 35, paragraph (1) apply in the case falling under any of the cases listed in the items of paragraph (2) of that Article, the amount calculated pursuant to the provisions of Cabinet Order within the limit of 30 million yen; the same applies hereinafter in this paragraph) (", and the phrase "less than 30 million yen" is deemed to be replaced with "less than 20 million yen".

前項の場合において、当該相続又は遺贈による被相続人居住用家屋及び被相続人居住用家屋の敷地等の取得をした相続人の数が三人以上であるときにおける第一項の規定の適用については、同項第一号中「三千万円（」とあるのは「二千万円（第三十五条第二項各号に掲げる場合に該当して同条第一項の規定の適用を受ける場合には、三千万円の範囲内において、政令で定めるところにより計算した金額。以下この項において同じ。）（」と、「三千万円に」とあるのは「二千万円に」と、「三千万円から」とあるのは「二千万円から」と、同項第二号中「三千万円（」とあるのは「二千万円（第三十五条第二項各号に掲げる場合に該当して同条第一項の規定の適用を受ける場合には、三千万円の範囲内において、政令で定めるところにより計算した金額。以下この項において同じ。）（」と、「三千万円に」とあるのは「二千万円に」とする。

The house used as the decedent's residence prescribed in the preceding two paragraphs and the following paragraph means a house specified by Cabinet Order that was used, immediately before the commencement of the succession, as the residence of the decedent (including a testator of a universal legacy; hereinafter the same applies in this paragraph and the following paragraph) pertaining to the inheritance or bequest (including, where the house was not used as the residence of the decedent immediately before the commencement of the succession due to a reason specified by Cabinet Order as a reason for which it could not be used as a residence (hereinafter referred to in this paragraph and the following paragraph as a "specified reason") (limited to the case where the requirements specified by Cabinet Order are satisfied), its use as the residence of the decedent immediately before it ceased to be used as a residence due to the specified reason (referred to in item (iii) as "covered prior residential use")) (limited to a house that satisfies the following requirements), and the site, etc. of the house used as the decedent's residence prescribed in the preceding two paragraphs and the following paragraph means land specified by Cabinet Order as land that was used as the site of the house used as the decedent's residence immediately before the commencement of the succession, or a right existing on that land:

前二項及び次項に規定する被相続人居住用家屋とは、当該相続の開始の直前において当該相続又は遺贈に係る被相続人（包括遺贈者を含む。以下この項及び次項において同じ。）の居住の用（居住の用に供することができない事由として政令で定める事由（以下この項及び次項において「特定事由」という。）により当該相続の開始の直前において当該被相続人の居住の用に供されていなかつた場合（政令で定める要件を満たす場合に限る。）における当該特定事由により居住の用に供されなくなる直前の当該被相続人の居住の用（第三号において「対象従前居住の用」という。）を含む。）に供されていた家屋（次に掲げる要件を満たすものに限る。）で政令で定めるものをいい、前二項及び次項に規定する被相続人居住用家屋の敷地等とは、当該相続の開始の直前において当該被相続人居住用家屋の敷地の用に供されていた土地として政令で定めるもの又は当該土地の上に存する権利をいう。

it was built on or before May 31, 1981;

昭和五十六年五月三十一日以前に建築されたこと。

it is not a building that falls under the provisions of Article 1 of the Act on Building Unit Ownership;

建物の区分所有等に関する法律第一条の規定に該当する建物でないこと。

there was no person other than the decedent living in it immediately before the commencement of the succession (or, where the house that was used as the residence of the decedent was a house used for covered prior residential use, there was no person other than the decedent living in the house immediately before it ceased to be used as a residence due to the specified reason).

当該相続の開始の直前において当該被相続人以外に居住をしていた者がいなかつたこと（当該被相続人の当該居住の用に供されていた家屋が対象従前居住の用に供されていた家屋である場合には、当該特定事由により当該家屋が居住の用に供されなくなる直前において当該被相続人以外に居住をしていた者がいなかつたこと。）。

The provisions of paragraph (3) do not apply if an heir who has acquired a house used as the decedent's residence or the site, etc. of the house used as the decedent's residence through the inheritance or bequest (including a universal legatee; referred to in the following paragraph through paragraph (9) as an "heir acquiring the decedent's residence") has, during the period from the time of the inheritance until December 31 of the year that includes the day on which the person who is subject to the provisions of paragraph (3) made the covered transfer, made a transfer (including the lending of real property, etc. giving rise to capital gains, and 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 Article as a "pre-application transfer") of a house specified by Cabinet Order that was used, as one unit together with the asset of the covered transfer, as the residence of the decedent immediately before the commencement of the succession (or, where the house used as the decedent's residence was not used as the residence of the decedent immediately before the commencement of the succession due to a specified reason (limited to the case where the requirements specified by Cabinet Order prescribed in the preceding paragraph are satisfied), for the use specified by Cabinet Order) (including the portion pertaining to any extension, rebuilding (excluding rebuilding carried out after the whole of the house has been demolished or removed and rebuilding carried out after it has been entirely destroyed), repair, or remodeling carried out on the house after the time of the inheritance), or of land specified by Cabinet Order as land that was used as the site of that house or a right existing on that land (referred to in the following paragraph as a "house, etc. used together with the asset of the covered transfer"), and the total of the amount of consideration for the pre-application transfer and the amount of consideration for the covered transfer comes to exceed 100 million yen.

第三項の規定は、当該相続又は遺贈による被相続人居住用家屋又は被相続人居住用家屋の敷地等の取得をした相続人（包括受遺者を含む。次項から第九項までにおいて「居住用家屋取得相続人」という。）が、当該相続の時から第三項の規定の適用を受ける者の対象譲渡をした日の属する年の十二月三十一日までの間に、当該対象譲渡をした資産と当該相続の開始の直前において一体として当該被相続人の居住の用（特定事由により当該被相続人居住用家屋が当該相続の開始の直前において当該被相続人の居住の用に供されていなかつた場合（前項に規定する政令で定める要件を満たす場合に限る。）には、政令で定める用途）に供されていた家屋（当該相続の時後に当該家屋につき行われた増築、改築（当該家屋の全部の取壊し又は除却をした後にするもの及びその全部が滅失をした後にするものを除く。）、修繕又は模様替に係る部分を含む。）で政令で定めるもの又は当該家屋の敷地の用に供されていた土地として政令で定めるもの若しくは当該土地の上に存する権利（次項において「対象譲渡資産一体家屋等」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み、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。以下この条において「適用前譲渡」という。）をしている場合において、当該適用前譲渡に係る対価の額と当該対象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 (3) do not apply if an heir acquiring the decedent's residence has made a transfer of a house, etc. used together with the asset of the covered transfer (including the lending of real property, etc. giving rise to capital gains, and excluding a transfer by expropriation or exchange, etc.; hereinafter referred to in this Article as a "post-application transfer") during the period from January 1 of the year following the year that includes the day on which the person who is subject to the provisions of that paragraph made the covered transfer until December 31 of the year that includes the day on which three years have elapsed from the day of the covered transfer, and the total of the amount of consideration for the post-application transfer and the amount of consideration for the covered transfer (or, where there has been a pre-application transfer, the total amount referred to in the preceding paragraph) has come to exceed 100 million yen.

第三項の規定は、居住用家屋取得相続人が、同項の規定の適用を受ける者の対象譲渡をした日の属する年の翌年一月一日から当該対象譲渡をした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、対象譲渡資産一体家屋等の譲渡（譲渡所得の基因となる不動産等の貸付けを含み、収用交換等による譲渡を除く。以下この条において「適用後譲渡」という。）をした場合において、当該適用後譲渡に係る対価の額と当該対象譲渡に係る対価の額（適用前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。

A person who seeks the application of the provisions of paragraph (3) must notify the other heirs acquiring the decedent's residence of the fact that the person has made a covered transfer, the day on which the covered transfer was made, and any other matters that should serve as a reference. In this case, an heir acquiring the decedent's residence who has received the notice and has made a pre-application transfer must, without delay after receiving the notice, and an heir acquiring the decedent's residence who has received the notice and has made a post-application transfer must, without delay after making the post-application transfer, notify the person who gave the notice of the fact that the heir has made the transfer, the day on which the transfer was made, the amount of consideration for the transfer, and any other matters that should serve as a reference.

第三項の規定の適用を受けようとする者は、他の居住用家屋取得相続人に対し、対象譲渡をした旨、対象譲渡をした日その他参考となるべき事項の通知をしなければならない。この場合において、当該通知を受けた居住用家屋取得相続人で適用前譲渡をしている者は当該通知を受けた後遅滞なく、当該通知を受けた居住用家屋取得相続人で適用後譲渡をした者は当該適用後譲渡をした後遅滞なく、それぞれ、当該通知をした者に対し、その譲渡をした旨、その譲渡をした日、その譲渡の対価の額その他参考となるべき事項の通知をしなければならない。

If a person who has been subject to the provisions of paragraph (3) with regard to a covered transfer comes to fall under the provisions of paragraph (7), the person must file an amended return for the income tax for the year that includes the day on which the covered transfer was made by the day on which four months have elapsed from the day on which the heir acquiring the decedent's residence made the post-application transfer by which the person has come to fall under that paragraph, and must pay the amount of tax payable as a result of filing that return by that deadline.

対象譲渡につき第三項の規定の適用を受けている者は、第七項の規定に該当することとなつた場合には、居住用家屋取得相続人がその該当することとなつた適用後譲渡をした日から四月を経過する日までに当該対象譲渡をした日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。

In the case falling under the provisions of the preceding paragraph, if no amended return has been filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.

前項の規定に該当する場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。

The provisions of Article 33-5, paragraph (3) apply mutatis mutandis to an amended return under the provisions of paragraph (9) and the reassessment referred to in the preceding paragraph. In this case, the phrase "the filing deadline prescribed in paragraph (1)" in items (i) and (ii) of paragraph (3) of that Article is deemed to be replaced with "the filing deadline prescribed in Article 35, paragraph (9)", and the phrase "Article 33-5, paragraph (1)" in item (ii) of that paragraph is deemed to be replaced with "Article 35, paragraph (9)".

第三十三条の五第三項の規定は、第九項の規定による修正申告書及び前項の更正について準用する。この場合において、同条第三項第一号及び第二号中「第一項に規定する提出期限」とあるのは「第三十五条第九項に規定する提出期限」と、同号中「第三十三条の五第一項」とあるのは「第三十五条第九項」と読み替えるものとする。

The provisions of paragraph (1) apply only if the final return for the year that includes the day on which the person seeking their application made the transfer of the assets prescribed in that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph and any other matters specified by Order of the Ministry of Finance, and a written statement concerning the calculation of the amount of capital gains from the transfer and any other documents specified by Order of the Ministry of Finance are attached to that return.

第一項の規定は、その適用を受けようとする者の同項に規定する資産の譲渡をした日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨その他の財務省令で定める事項の記載があり、かつ、当該譲渡による譲渡所得の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。

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 documents specified by Order of the Ministry of Finance referred to in that paragraph.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Beyond what is provided for in paragraph (5) through the preceding paragraph, the method of calculating the amount of consideration for a pre-application transfer and a post-application transfer and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.

第五項から前項までに定めるもののほか、適用前譲渡及び適用後譲渡の対価の額の算定の方法その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。

Subsection 6-2 Special Deduction for Long-Term Capital Gains on Specified Land, etc.

第六款の二　特定の土地等の長期譲渡所得の特別控除

Article 35-2Special Deduction for Long-Term Capital Gains in the Case of Transfer of Land, etc. Acquired during a Specified Period

第三十五条の二（特定期間に取得をした土地等を譲渡した場合の長期譲渡所得の特別控除）

If an individual has transferred land located in Japan or a right existing on land (hereinafter referred to in this paragraph and the following paragraph as "land, etc.") that the individual acquired between January 1, 2009 and December 31, 2010 (excluding an acquisition from the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, an acquisition through inheritance, bequest, gift, or exchange, and any other acquisition specified by Cabinet Order), for which the holding period prescribed in Article 31, paragraph (2) exceeds five years as of January 1 of that year, then, except where the individual is subject to the provisions of Articles 33 through 33-3, Article 36-2, Article 36-5, Article 37, Article 37-4, or Article 37-8 with regard to all or part of the land, etc. transferred during that year, with regard to the application of the provisions of Article 31 to the transfer of all of that land, etc., the phrase "the amount of long-term capital gains (" in paragraph (1) of that Article is deemed to be replaced with "the amount remaining after deducting 10 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 35-2, paragraph (1) is less than 10 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of long-term capital gains (".

個人が、平成二十一年一月一日から平成二十二年十二月三十一日までの間に取得（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からの取得並びに相続、遺贈、贈与及び交換によるものその他政令で定めるものを除く。）をした国内にある土地又は土地の上に存する権利（以下この項及び次項において「土地等」という。）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五年を超えるものの譲渡をした場合には、その者がその年中にその譲渡をした土地等の全部又は一部につき第三十三条から第三十三条の三まで、第三十六条の二、第三十六条の五、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場合を除き、これらの全部の土地等の譲渡に対する第三十一条の規定の適用については、同条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から千万円（長期譲渡所得の金額のうち第三十五条の二第一項の規定に該当する土地等の譲渡に係る部分の金額が千万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。

The transfer of land, etc. referred to in the preceding paragraph is to include the lending of real property, etc. giving rise to capital gains, and is not to include a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of Article 33-4 or Article 34 through the preceding Article.

前項の土地等の譲渡には、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、所得税法第五十八条の規定又は第三十三条の四若しくは第三十四条から前条までの規定の適用を受ける譲渡を含まないものとする。

The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual is subject to the provisions of that paragraph, and the documents specified by Order of the Ministry of Finance as documents certifying that the case falls under the provisions of that paragraph are attached to that return.

第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の規定に該当する旨を証する書類として財務省令で定めるものの添付がある場合に限り、適用する。

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 documents specified by Order of the Ministry of Finance referred to in that paragraph.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Article 35-3Special Deduction for Long-Term Capital Gains in the Case of Transfer of Low-Use or Unused Land, etc.

第三十五条の三（低未利用土地等を譲渡した場合の長期譲渡所得の特別控除）

If an individual has transferred, between July 1, 2020 and December 31, 2028, low-use or unused land prescribed in that is located within a city planning area prescribed in (hereinafter referred to in this paragraph and item (ii) of the following paragraph as "low-use or unused land") or a right existing on that low-use or unused land (hereinafter collectively referred to through paragraph (4) as "low-use or unused land, etc."), for which the holding period prescribed in Article 31, paragraph (2) exceeds five years as of January 1 of that year (limited to the case where the low-use or unused land, etc. is to be used after the transfer), then, except where the individual is subject to the provisions of Articles 33 through 33-3, Article 36-2, Article 36-5, Article 37, Article 37-4, or Article 37-8 with regard to all or part of the low-use or unused land, etc. transferred during that year, with regard to the application of the provisions of Article 31 to the transfer of all of that low-use or unused land, etc., the phrase "the amount of long-term capital gains (" in paragraph (1) of that Article is deemed to be replaced with "the amount remaining after deducting 1 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of low-use or unused land, etc. prescribed in Article 35-3, paragraph (1) that falls under the provisions of that paragraph is less than 1 million yen, the amount of the portion pertaining to the transfer of the low-use or unused land, etc.) from the amount of long-term capital gains (".

個人が、都市計画法第四条第二項に規定する都市計画区域内にあるに規定する低未利用土地（以下この項及び次項第二号において「低未利用土地」という。）又は当該低未利用土地の上に存する権利（以下第四項までにおいて「低未利用土地等」と総称する。）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五年を超えるものの譲渡を令和二年七月一日から令和十年十二月三十一日までの間にした場合（当該譲渡の後に当該低未利用土地等の利用がされる場合に限る。）には、その者がその年中にその譲渡をした低未利用土地等の全部又は一部につき第三十三条から第三十三条の三まで、第三十六条の二、第三十六条の五、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場合を除き、これらの全部の低未利用土地等の譲渡に対する第三十一条の規定の適用については、同条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から百万円（長期譲渡所得の金額のうち第三十五条の三第一項の規定に該当する同項に規定する低未利用土地等の譲渡に係る部分の金額が百万円に満たない場合には、当該低未利用土地等の譲渡に係る部分の金額）を控除した金額（」とする。

The transfer of low-use or unused land, etc. referred to in the preceding paragraph is to include the lending of real property, etc. giving rise to capital gains, and is not to include the following transfers:

前項の低未利用土地等の譲渡には、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、次に掲げる譲渡を含まないものとする。

a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order;

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譲渡

a transfer for which the amount of consideration (including the consideration for the transfer of assets located on the low-use or unused land made together with the transfer of the low-use or unused land, etc.) exceeds 5 million yen (or 8 million yen, where the low-use or unused land, etc. is located within any of the following districts):

その譲渡の対価（当該低未利用土地等の譲渡とともにした当該低未利用土地の上にある資産の譲渡の対価を含む。）の額が五百万円（当該低未利用土地等が次に掲げる区域内にある場合には、八百万円）を超えるもの

the district specified by Cabinet Order within a city planning area prescribed in ;

に規定する都市計画区域のうち政令で定める区域

the district of a municipality that has prepared a plan for measures concerning land with an unknown owner prescribed in (excluding the district listed in (a));

所有者不明土地の利用の円滑化等に関するに規定する所有者不明土地対策計画を作成した市町村の区域（イに掲げる区域を除く。）

a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of Article 33-4 or Article 34 through the preceding Article.

所得税法第五十八条の規定又は第三十三条の四若しくは第三十四条から前条までの規定の適用を受ける譲渡

The provisions of paragraph (1) do not apply if the individual transferred, in the year preceding that year or in the year before that, land that was subdivided in that preceding year or the year before that from land that formed one parcel together with the low-use or unused land, etc. for which the individual seeks the application of the provisions of that paragraph, or a right existing on that land (including the lending of real property, etc. giving rise to capital gains), and has been subject to the provisions of that paragraph with regard to that transfer.

第一項の規定は、同項の規定の適用を受けようとする低未利用土地等と一筆であつた土地からその年の前年又は前々年に分筆された土地又は当該土地の上に存する権利の譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）を当該前年又は前々年中にした場合において、その者が当該譲渡につき同項の規定の適用を受けているときは、適用しない。

The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual is subject to the provisions of that paragraph, and documents concerning the use, after the transfer, of the low-use or unused land, etc. for which the individual seeks the application of the provisions of that paragraph and any other documents specified by Order of the Ministry of Finance are attached to that return.

第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の規定の適用を受けようとする低未利用土地等の譲渡の後の利用に関する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。

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 documents specified by Order of the Ministry of Finance referred to in that paragraph.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Subsection 7 Special Provisions on the Special Capital Gain Deduction

第七款　譲渡所得の特別控除額の特例

Article 36

第三十六条

If an individual has transferred an asset held by the individual (including the lending of real property, etc. giving rise to capital gains; hereinafter the same applies in this Article), and the total of the amounts to be deducted as a result of the application of two or more of the provisions of Article 33-4, paragraph (1), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), and paragraph (1) of the preceding Article to the transfer of assets during that year comes to exceed 50 million yen, the amount to be deducted pursuant to those provisions is to be the amount calculated pursuant to the provisions of Cabinet Order within the limit of 50 million yen in total.

個人がその有する資産の譲渡（譲渡所得の基因となる不動産等の貸付けを含む。以下この条において同じ。）をした場合において、その年中の当該資産の譲渡につき、第三十三条の四第一項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項又は前条第一項の規定のうち二以上の規定の適用を受けることにより控除すべき金額の合計額が五千万円を超えることとなるときは、これらの規定により控除すべき金額は、通じて五千万円の範囲内において、政令で定めるところにより計算した金額とする。

Subsection 7-2 Special Provisions on Taxation on Long-Term Capital Gains in the Case of Replacement of Residential Property, etc.

第七款の二　居住用財産の買換えの場合等の長期譲渡所得の課税の特例

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).

当該個人の第一号に掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、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当該家屋の敷地の用に供されていた土地又は当該土地の上に存する権利（当該災害があ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。）

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 , 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.

第一項の規定は、同項の規定の適用を受けようとする者の譲渡資産の譲渡をした日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、当該譲渡資産の譲渡価額、買換資産の取得価額又はその見積額に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。

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.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

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".

第三十三条第七項の規定は、第五項に規定する確定申告書を提出する者について準用する。この場合において、同条第七項中「代替資産」とあるのは、「買換資産」と読み替えるものとする。

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.

前三項に定めるもののほか、譲渡資産及び買換資産の範囲その他第一項、第三項及び第四項の規定の適用に関し必要な事項は、政令で定める。

Article 36-3Request for Reassessment, Amended Returns, etc. in the Case of Replacement of Specified Residential Property

第三十六条の三（特定の居住用財産の買換えの場合の更正の請求、修正申告等）

If a person who has been subject to the provisions of paragraph (1) of the preceding Article does not use the replacement asset as the individual's residence, or ceases to use it as such, by December 31 of the year following the year that includes the day on which the person transferred the transferred asset, the person must file an amended return for the income tax for the year that includes the day of the transfer by the day on which four months have elapsed from that December 31, and must pay the amount of tax payable as a result of filing that return by that deadline.

前条第一項の規定の適用を受けた者は、譲渡資産の譲渡をした日の属する年の翌年十二月三十一日までに、買換資産を当該個人の居住の用に供しない場合又は供しなくなつた場合には、同日から四月を経過する日までに当該譲渡の日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。

If a person who has been subject to the provisions of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (2) of that Article falls under either of the following items, the person may, where the person falls under item (i) and the acquisition price has turned out to be excessive, make a request for reassessment of the income tax for the year that includes the day of the transfer prescribed in paragraph (2) of that Article by the day on which four months have elapsed from the day on which the person made the acquisition of the replacement asset prescribed in paragraph (2) of that Article (or, where there are two or more days on which the person made the acquisition, the latest of those days; hereinafter the same applies in this paragraph), and must, where the person falls under item (i) and a shortfall arises, or where the person falls under item (ii), file an amended return for the income tax for the year that includes the day of the transfer by the day on which four months have elapsed from the day on which the person acquired the replacement asset or the day on which the person came to fall under item (ii), and pay the amount of tax payable as a result of filing that return by that deadline:

前条第二項において準用する同条第一項の規定の適用を受けた者は、次の各号のいずれかに該当する場合には、第一号に該当する場合で過大となつたときにあつては当該買換資産の同条第二項に規定する取得をした日（当該取得をした日が二以上ある場合には、そのいずれか遅い日。以下この項において同じ。）から四月を経過する日までに同条第二項に規定する譲渡の日の属する年分の所得税についての更正の請求をすることができるものとし、同号に該当する場合で不足額を生ずることとなつたとき、又は第二号に該当するときにあつては当該買換資産の取得をした日又は同号に該当することとなつた日から四月を経過する日までに当該譲渡の日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならないものとする。

where the person has acquired a replacement asset and there is an excess or shortfall in its acquisition price in relation to the estimated amount of the acquisition price prescribed in paragraph (1) of the preceding Article as read with the terms replaced pursuant to the provisions of paragraph (2) of that Article;

買換資産の取得をした場合において、その取得価額が前条第二項の規定により読み替えられた同条第一項に規定する取得価額の見積額に対して過不足額があるとき。

where the person has not acquired a replacement asset by the acquisition deadline, or where the person has acquired a replacement asset but does not use it as the individual's residence, or ceases to use it as such, by December 31 of the year following the year that includes the day of the acquisition.

取得期限までに買換資産の取得をしていないとき、又は買換資産の取得をした場合において当該取得の日の属する年の翌年十二月三十一日までに買換資産を当該個人の居住の用に供しないとき、若しくは供しなくなつたとき。

If a person who has been subject to the provisions of paragraph (1) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) with regard to the transfer of a transferred asset comes to fall under the provisions of paragraph (4) of that Article, the person must file an amended return for the income tax for the year that includes the day on which the transferred asset was transferred by the day on which four months have elapsed from the day of the transfer by which the person has come to fall under that paragraph, and must pay the amount of tax payable as a result of filing that return by that deadline.

譲渡資産の譲渡につき前条第一項（同条第二項において準用する場合を含む。）の規定の適用を受けている者は、同条第四項の規定に該当することとなつた場合には、その該当することとなつた譲渡をした日から四月を経過する日までに当該譲渡資産の譲渡をした日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。

In the case falling under the provisions of paragraph (1), paragraph (2), item (ii), or the preceding paragraph, or where a shortfall prescribed in paragraph (2), item (i) has arisen, if no amended return has been filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.

第一項、第二項第二号若しくは前項の規定に該当する場合又は第二項第一号に規定する不足額を生ずることとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。

The provisions of Article 33-5, paragraph (3) apply mutatis mutandis to an amended return under the provisions of paragraphs (1) through (3) and the reassessment referred to in the preceding paragraph. In this case, the phrase "the filing deadline prescribed in paragraph (1)" in items (i) and (ii) of paragraph (3) of that Article is deemed to be replaced with "the filing deadline prescribed in Article 36-3, paragraphs (1) through (3)", and the phrase "Article 33-5, paragraph (1)" in item (ii) of that paragraph is deemed to be replaced with "Article 36-3, paragraphs (1) through (3)".

第三十三条の五第三項の規定は、第一項から第三項までの規定による修正申告書及び前項の更正について準用する。この場合において、同条第三項第一号及び第二号中「第一項に規定する提出期限」とあるのは「第三十六条の三第一項から第三項までに規定する提出期限」と、同号中「第三十三条の五第一項」とあるのは「第三十六条の三第一項から第三項まで」と読み替えるものとする。

Article 36-4Calculation, etc. of the Acquisition Price in the Case of Transfer of Residential Property Pertaining to Replacement

第三十六条の四（買換えに係る居住用財産の譲渡の場合の取得価額の計算等）

With regard to a replacement asset prescribed in Article 36-2, paragraph (1) of a person who has been subject to the provisions of that paragraph (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; hereinafter the same applies in this Article) (excluding a person who has filed an amended return under the provisions of paragraphs (1) through (3) of the preceding Article or received a reassessment under the provisions of paragraph (4) of that Article, and as a result is no longer granted the special provisions under Article 36-2, paragraph (1)), when calculating the amount of capital gains in the case where there has been a transfer (including the lending of real property, etc. giving rise to capital gains), inheritance, bequest, or gift of the replacement asset on or after the day of its acquisition, the acquisition price of the replacement asset is, pursuant to the provisions of Cabinet Order, to be the amount specified in the following items according to the categories of cases listed in those items (or, where there are expenses required for the transfer of the transferred asset prescribed in that paragraph, the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):

第三十六条の二第一項（同条第二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。）の規定の適用を受けた者（前条第一項から第三項までの規定による修正申告書を提出し、又は同条第四項の規定による更正を受け、かつ、第三十六条の二第一項の規定による特例を認められないこととなつた者を除く。）の同条第一項に規定する買換資産について、当該買換資産の取得の日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈又は贈与があつた場合において、譲渡所得の金額を計算するときは、政令で定めるところにより、当該買換資産の取得価額は、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（同項に規定する譲渡資産の譲渡に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。

where the revenue from the transfer referred to in Article 36-2, paragraph (1) exceeds the acquisition price of the replacement asset: the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the transferred asset that was transferred, other than the portion corresponding to the excess;

第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額を超える場合　当該譲渡をした譲渡資産の取得価額等のうちその超える額に対応する部分以外の部分の額として政令で定めるところにより計算した金額

where the revenue from the transfer referred to in Article 36-2, paragraph (1) is equal to the acquisition price of the replacement asset: an amount equivalent to the acquisition price, etc. of the transferred asset that was transferred;

第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額に等しい場合　当該譲渡をした譲渡資産の取得価額等に相当する金額

where the revenue from the transfer referred to in Article 36-2, paragraph (1) is less than the acquisition price of the replacement asset: an amount equivalent to the amount obtained by adding the shortfall to the acquisition price, etc. of the transferred asset that was transferred.

第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額に満たない場合　当該譲渡をした譲渡資産の取得価額等にその満たない額を加算した金額に相当する金額

Article 36-5Special Provisions on Taxation on Long-Term Capital Gains in the Case of Exchange of Specified Residential Property

第三十六条の五（特定の居住用財産を交換した場合の長期譲渡所得の課税の特例）

With regard to the application of the provisions of the preceding three Articles in the case where an individual has, between April 1, 1993 and December 31, 2027, exchanged a house, land, or a right existing on land held by the individual that falls under the category of a transferred asset prescribed in Article 36-2, paragraph (1) (hereinafter referred to in this Article as an "asset transferred by exchange") for 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 that falls under the category of a replacement asset prescribed in that paragraph (hereinafter referred to in this Article as an "asset acquired by exchange") (excluding an exchange prescribed in Article 33-2, paragraph (1), item (ii) and any other exchange specified by Cabinet Order; hereinafter the same applies in this Article) (including the case where the individual has acquired or paid an exchange balancing payment (meaning money to make up the difference between the value of the asset acquired by the exchange and the value of the asset transferred by the exchange; hereinafter the same applies in this Article) in connection with the exchange), or in the case where the individual has exchanged an asset transferred by exchange for an asset other than an asset acquired by exchange and has acquired an exchange balancing payment (referred to in item (i) as the "case of an exchange for other assets"), the following provisions apply:

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、その有する家屋若しくは土地若しくは土地の上に存する権利で第三十六条の二第一項に規定する譲渡資産に該当するもの（以下この条において「交換譲渡資産」という。）と当該個人の居住の用に供する家屋若しく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同項に規定する買換資産に該当するもの（以下この条において「交換取得資産」という。）との交換（第三十三条の二第一項第二号に規定する交換その他政令で定める交換を除く。以下この条において同じ。）をした場合（当該交換に伴い交換差金（交換により取得した資産の価額と交換により譲渡した資産の価額との差額を補うための金銭をいう。以下この条において同じ。）を取得し、又は支払つた場合を含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（第一号において「他資産との交換の場合」という。）における前三条の規定の適用については、次に定めるところによる。

the asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment; hereinafter the same applies in this item) is deemed to have been transferred by the individual, on the day of the exchange, by way of the transfer referred to in Article 36-2, paragraph (1) for an amount equivalent to the value of the asset transferred by exchange as of that day;

当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。以下この号において同じ。）は、当該個人が、その交換の日において、同日における当該交換譲渡資産の価額に相当する金額をもつて第三十六条の二第一項の譲渡をしたものとみなす。

the asset acquired by exchange is deemed to have been acquired by the individual, on the day of the exchange, by way of the acquisition referred to in Article 36-2, paragraph (1) for an amount equivalent to the value of the asset acquired by exchange as of that day.

当該交換取得資産は、当該個人が、その交換の日において、同日における当該交換取得資産の価額に相当する金額をもつて第三十六条の二第一項の取得をしたものとみなす。

Subsection 8 Special Provisions on Taxation on Capital Gains in the Case of Replacement, etc. of Specified Business Assets

第八款　特定の事業用資産の買換えの場合等の譲渡所得の課税の特例

Article 37Special Provisions on Taxation on Capital Gains in the Case of Replacement of Specified Business Assets

第三十七条（特定の事業用資産の買換えの場合の譲渡所得の課税の特例）

If an individual has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of of the following table, March 31 of that year, and, for those of the assets listed in the left-hand column of of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred any of the assets held by the individual (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and any other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article, Article 37-4, and Article 37-5) that are listed in the left-hand column of the items of that table and are used for business (including anything specified by Cabinet Order as equivalent to a business; hereinafter the same applies through Article 37-5) (the transfer includes the lending of real property, etc. giving rise to capital gains, and excludes a transfer that falls under the provisions of Articles 33 through 33-3 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 has, by December 31 of the year that includes the day of the transfer, acquired an asset listed in the right-hand column of the relevant item (including by construction or manufacture, and, except in the case of the left-hand column of and of that table, excluding an acquisition by way of gift, exchange, or in-kind distribution prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, an acquisition through a lease transaction without transfer of ownership, and any other acquisition specified by Cabinet Order; hereinafter the same applies through Article 37-3), and has, within one year from the day of the acquisition, used the acquired asset (hereinafter referred to through that Article as a "replacement asset") for the individual's business within the area prescribed in the right-hand column of the relevant item (for a ship listed in the right-hand column of of that table, for the business of the individual; the same applies in paragraphs (3) and (4) and paragraph (1) of the following Article) (excluding the case where the individual has ceased to use it for that business within that period), or is expected to use it as such, then, with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph, the provisions of Article 31 or Article 32 of this Act, or Article 33 of the Income Tax Act apply by deeming that, where the revenue from the transfer is equal to or less than the acquisition price of the replacement asset, the portion of the assets pertaining to the transfer specified by Cabinet Order as corresponding to the amount exceeding the amount equivalent to 80 percent of the revenue (or 60 percent, where the transferred assets fall under the assets listed in the left-hand column of of that table and the replacement asset falls under the assets listed in the right-hand column of (limited to those located within the district listed in (c) of that column; the same applies in Article 37-3, paragraph (2)); hereinafter the same applies in this paragraph) was transferred, and that, where the revenue exceeds the acquisition price, the portion of the assets pertaining to the transfer specified by Cabinet Order as corresponding to the amount exceeding the amount equivalent to 80 percent of the acquisition price was transferred.

Transferred assetReplacement asset
(i) Land, etc. (meaning land or a right existing on land; hereinafter the same applies in this Article) (excluding land, etc. acquired (excluding an acquisition through inheritance, bequest, or gift) on or after the day on which the district where the land, etc. is located became an aircraft noise damage district), buildings (including their associated facilities; hereinafter the same applies in this table and paragraph (10)), or structures located within any of the following districts (excluding a district that became such a district before April 1, 2020; hereinafter referred to in as an "aircraft noise damage district"), which are transferred in the respective cases specified below (a) A special district for prevention of aircraft noise damage prescribed in : where the asset is purchased pursuant to the provisions of or , or where compensation is acquired pursuant to the provisions of (b) A Class 2 area prescribed in : where the asset is purchased pursuant to the provisions of , or where compensation is acquired pursuant to the provisions of Land, etc., buildings, structures, or machinery and equipment located within an area other than the districts listed in (a) or (b) of the left-hand column (limited to an area in Japan; hereinafter the same applies in ) (for those used for agriculture or forestry, limited to those located within an area other than the district designated as an urbanization promotion area referred to in )
(ii) Land, etc., buildings, or structures located within any of the following districts (for the districts listed in (a) through (c), excluding the districts specified by Cabinet Order; hereinafter referred to in as "existing urban areas, etc.") (a) The existing urban area prescribed in (b) The existing urban zone prescribed in (c) The district specified by Cabinet Order prescribed in (d) A district specified by Cabinet Order as a district similar to the districts listed in (a) through (c)Land, etc., buildings, structures, or machinery and equipment located within any of the following districts, which are acquired, in connection with the implementation of a measure specified by Cabinet Order as contributing to the planned and efficient use of land, in accordance with that measure (excluding those specified by Cabinet Order) (a) A district within existing urban areas, etc. that is any of the following districts (where the district falls under the area of a large city prescribed in , limited to a district that falls under the district of an area prescribed in that is specified in the urban redevelopment policy prescribed in for the area of that large city) 1. The district of a disaster prevention redevelopment promotion area prescribed in that is specified in the disaster prevention block improvement policy prescribed in 2. A district within a specified urgent urban renaissance development area prescribed in 3. An urban function inducement district prescribed in that is specified in a location optimization plan prescribed in (b) A district within existing urban areas, etc. that is a district within a promotion area for reconstruction of a disaster-damaged urban district designated in a city plan pursuant to the provisions of (c) A district within existing urban areas, etc. other than the districts listed in (a) and (b)
(iii) Land, etc., buildings, or structures located in Japan that were acquired by the individual and for which the holding period (meaning the holding period prescribed in Article 31, paragraph (2); the same applies in paragraph (5)) exceeds ten years as of January 1 of the year that includes the day of the transferLand, etc. located in Japan (limited to land, etc. used as the site of an office, place of business, or any other facility specified by Cabinet Order (hereinafter referred to in as a "specified facility") (including land, etc. used as a parking lot necessary for carrying out the business pertaining to the specified facility) or land, etc. used as a parking lot (limited to land, etc. for which there are unavoidable circumstances specified by Cabinet Order for its not being used as the site of a building or structure), whose area is 300 square meters or more), buildings (limited to those used for a specified facility), or structures (limited to those necessary for carrying out the business pertaining to a specified facility)
(iv) Ships (limited to Japanese ships prescribed in , and excluding those used for fishery (meaning the business of catching or culturing aquatic animals or plants); hereinafter the same applies in ) for which the period from the day of their launching until the day of their transfer is less than the period specified by Cabinet Order (for those used for the construction business or any other business specified by Cabinet Order, excluding those for which the total rated output of the motors installed on the ship is 1,500 kilowatts or less and those built on or after January 1, 2011)Ships (limited to those specified by Cabinet Order)

個人が、昭和四十五年一月一日から令和十一年十二月三十一日（次の表のの上欄に掲げる資産にあつては同年三月三十一日とし、同表のの上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に、その有する資産（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条、第三十七条の四及び第三十七条の五において同じ。）で同表の各号の上欄に掲げるもののうち事業（事業に準ずるものとして政令で定めるものを含む。以下第三十七条の五までにおいて同じ。）の用に供しているものの譲渡（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、第三十三条から第三十三条の三までの規定に該当するもの及び贈与、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。以下この条において同じ。）をした場合において、当該譲渡の日の属する年の十二月三十一日までに、当該各号の下欄に掲げる資産の取得（建設及び製作を含むものとし、同表の及びの上欄の場合を除き、贈与、交換又は法人税法第二条第十二号の五の二に規定する現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを除く。以下第三十七条の三までにおいて同じ。）をし、かつ、当該取得の日から一年以内に、当該取得をした資産（以下同条までにおいて「買換資産」という。）を当該各号の下欄に規定する地域内にある当該個人の事業の用（同表のの下欄に掲げる船舶については、その個人の事業の用。第三項及び第四項並びに次条第一項において同じ。）に供したとき（当該期間内に当該事業の用に供しなくなつたときを除く。）、又は供する見込みであるときは、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき、当該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に係る資産のうち当該収入金額の百分の八十（当該譲渡をした資産が同表のの上欄に掲げる資産に該当し、かつ、当該買換資産がの下欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。第三十七条の三第二項において同じ。）に該当する場合には、百分の六十。以下この項において同じ。）に相当する金額を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、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に係る資産のうち当該取得価額の百分の八十に相当する金額を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、第三十一条若しくは第三十二条又は所得税法第三十三条の規定を適用する。

譲渡資産買換資産
一　次に掲げる区域（令和二年四月一日前に当該区域となつた区域を除く。以下において「航空機騒音障害区域」という。）内にある土地等（土地又は土地の上に存する権利をいう。以下この条において同じ。）（その土地等のある区域が航空機騒音障害区域となつた日以後に取得（相続、遺贈又は贈与による取得を除く。）をされたものを除く。）、建物（その附属設備を含む。以下この表及び第十項において同じ。）又は構築物でそれぞれ次に定める場合に譲渡をされるもの イ　に規定する航空機騒音障害防止特別地区　若しくはの規定により買い取られ、又はの規定により補償金を取得する場合 ロ　公共用飛行場周辺におけるに規定する第二種区域　の規定により買い取られ、又はの規定により補償金を取得する場合上欄のイ又はロに掲げる区域以外の地域内（国内に限る。以下において同じ。）にある土地等、建物、構築物又は機械及び装置（農業又は林業の用に供されるものにあつては、の市街化区域と定められた区域以外の地域内にあるものに限る。）
二　次に掲げる区域（イからハまでに掲げる区域にあつては、政令で定める区域を除く。以下において「既成市街地等」という。）内にある土地等、建物又は構築物 イ　に規定する既成市街地 ロ　に規定する既成都市区域 ハ　に規定する政令で定める区域 ニ　イからハまでに掲げる区域に類する区域として政令で定める区域次に掲げる区域内にある土地等、建物、構築物又は機械及び装置で、土地の計画的かつ効率的な利用に資するものとして政令で定める施策の実施に伴い、当該施策に従つて取得をされるもの（政令で定めるものを除く。） イ　既成市街地等であつて、次に掲げる区域（当該区域がに規定する大都市の区域に該当する場合にあつては、当該大都市の区域に係るに規定する都市再開発の方針に定められたに規定する地区の区域に該当するものに限る。） （１）　に規定する防災街区整備方針に定められたに規定する防災再開発促進地区の区域 （２）　に規定する特定都市再生緊急整備地域内の区域 （３）　に規定する立地適正化計画に記載されたに規定する都市機能誘導区域 ロ　既成市街地等であつて、の規定により都市計画に定められた被災市街地復興推進地域内の区域 ハ　既成市街地等であつて、イ及びロに掲げる区域以外の区域
三　国内にある土地等、建物又は構築物で、当該個人により取得をされたこれらの資産のうちその譲渡の日の属する年の一月一日において所有期間（第三十一条第二項に規定する所有期間をいう。第五項において同じ。）が十年を超えるもの国内にある土地等（事務所、事業所その他の政令で定める施設（以下において「特定施設」という。）の敷地の用に供されるもの（当該特定施設に係る事業の遂行上必要な駐車場の用に供されるものを含む。）又は駐車場の用に供されるもの（建物又は構築物の敷地の用に供されていないことについて政令で定めるやむを得ない事情があるものに限る。）で、その面積が三百平方メートル以上のものに限る。）、建物（特定施設の用に供されるものに限る。）又は構築物（特定施設に係る事業の遂行上必要なものに限る。）
四　船舶（に規定する日本船舶に限るものとし、漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものを除く。以下において同じ。）のうちその進水の日からその譲渡の日までの期間が政令で定める期間に満たないもの（建設業その他の政令で定める事業の用に供されるものにあつては、その船舶に設置されている原動機の定格出力の合計が千五百キロワット以下のもの及び平成二十三年一月一日以後に建造されたものを除く。）船舶（政令で定めるものに限る。）

In applying the provisions of the preceding paragraph, if the replacement assets for the year include land, etc., and the area of the land, etc. calculated for each category, where the land, etc. is categorized according to the right-hand column of each item of the table in that paragraph, exceeds the area calculated pursuant to the provisions of Cabinet Order on the basis of the area of the land, etc. listed in the left-hand column of the relevant item that was transferred during that year, then, notwithstanding the provisions of that paragraph, the portion of the land, etc. that is a replacement asset corresponding to the area of the excess is not to fall under the replacement asset referred to in that paragraph.

前項の規定を適用する場合において、その年中の買換資産のうちに土地等があり、かつ、当該土地等をそれぞれ同項の表の各号の下欄ごとに区分をし、当該区分ごとに計算した当該土地等に係る面積が、当該年中において譲渡をした当該各号の上欄に掲げる土地等に係る面積を基礎として政令で定めるところにより計算した面積を超えるときは、同項の規定にかかわらず、当該買換資産である土地等のうちその超える部分の面積に対応するものは、同項の買換資産に該当しないものとする。

The provisions of the preceding two paragraphs apply mutatis mutandis where an individual who has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of of the table in paragraph (1), March 31 of that year, and, for those of the assets listed in the left-hand column of of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred assets listed in the left-hand column of the items of that table that are used for business, has acquired an asset listed in the right-hand column of the relevant item during the year preceding the year that includes the day of the transfer (or, where there are unavoidable circumstances specified by Cabinet Order, such as the period required for the construction of a factory, etc. normally exceeding one year, within the period specified by Cabinet Order), and has, within one year from the day of the acquisition, used the acquired asset (limited to one for which the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph) for the individual's business within the area prescribed in the right-hand column of the relevant item (excluding the case where the individual has ceased to use it for that business within one year from the day of the acquisition). In this case, in paragraph (1), the phrase "with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph" is deemed to be replaced with "pursuant to the provisions of Cabinet Order".

前二項の規定は、昭和四十五年一月一日から令和十一年十二月三十一日（第一項の表のの上欄に掲げる資産にあつては同年三月三十一日とし、同表のの上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に同表の各号の上欄に掲げる資産で事業の用に供しているものの譲渡をした個人が、当該譲渡をした日の属する年の前年中（工場等の建設に要する期間が通常一年を超えることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間内）に当該各号の下欄に掲げる資産の取得をし、かつ、当該取得の日から一年以内に、当該取得をした資産（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をしたものに限る。）を当該各号の下欄に規定する地域内にある当該個人の事業の用に供した場合（当該取得の日から一年以内に当該事業の用に供しなくなつた場合を除く。）について準用する。この場合において、第一項中「政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき」とあるのは、「政令で定めるところにより」と読み替えるものとする。

The provisions of paragraphs (1) and (2) apply mutatis mutandis where an individual who has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of of the table in paragraph (1), March 31 of that year, and, for those of the assets listed in the left-hand column of of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred assets listed in the left-hand column of the items of that table that are used for business is expected to acquire an asset listed in the right-hand column of the relevant item within the period from January 1 until December 31 of the year following the year that includes the day of the transfer (or, where, due to the unavoidable circumstances specified by Cabinet Order prescribed in the preceding paragraph, it is difficult to acquire an asset listed in the right-hand column of the relevant item by that day and the individual has obtained the approval of the district director pursuant to the provisions of Cabinet Order, the period until the day, within two years after that day, recognized by the district director as the day by which the asset can be acquired; referred to in paragraph (2), item (ii) of the following Article as the "designated acquisition period"), and is expected to use the acquired asset for the individual's business within the area prescribed in the right-hand column of the relevant item within one year from the day of the acquisition. In this case, in paragraph (1), the phrase "then, with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph," is deemed to be replaced with "then,", and the phrase "acquisition price" is deemed to be replaced with "estimated amount of the acquisition price".

第一項及び第二項の規定は、昭和四十五年一月一日から令和十一年十二月三十一日（第一項の表のの上欄に掲げる資産にあつては同年三月三十一日とし、同表のの上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に同表の各号の上欄に掲げる資産で事業の用に供しているもの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の一月一日から同年の十二月三十一日までの期間（前項に規定する政令で定めるやむを得ない事情があるため、同日までに当該各号の下欄に掲げる資産の取得をすることが困難である場合において、政令で定めるところにより税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、同日後二年以内において当該税務署長が認定した日までの期間。次条第二項第二号において「取得指定期間」という。）内に当該各号の下欄に掲げる資産の取得をする見込みであり、かつ、当該取得の日から一年以内に当該取得をした資産を当該各号の下欄に規定する地域内にある当該個人の事業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、第一項中「ときは、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき」とあるのは「ときは」と、「取得価額」とあるのは「取得価額の見積額」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 two paragraphs; hereinafter the same applies in this Article) do not apply to the transfer of land, etc. for which the holding period is five years or less as of January 1 of that year (including land, etc. acquired during that year that is specified by Cabinet Order) (excluding a transfer for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it falls under a transfer of land, etc. listed in the items of Article 28-4, paragraph (3)).

第一項（前二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、その年一月一日において所有期間が五年以下である土地等（その年中に取得をした土地等で政令で定めるものを含む。）の譲渡（第二十八条の四第三項各号に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものを除く。）については、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 made the transfer referred to in that paragraph 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 assets 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.

第一項の規定は、同項の規定の適用を受けようとする者の同項の譲渡をした日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、当該譲渡をした資産の譲渡価額、買換資産の取得価額又はその見積額に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。

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.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

If it has become difficult for an individual to acquire an asset listed in the right-hand column of the items of the table in paragraph (1) within the designated acquisition period prescribed in paragraph (4) due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of , and the individual is expected to acquire an asset listed in the right-hand column of the relevant item during the period from the first day of the designated acquisition period until the day specified by Cabinet Order that falls within two years after the last day of the designated acquisition period 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, then, with regard to the application of the provisions of that paragraph and the following Article, the designated acquisition period prescribed in that paragraph is to be the period from that first day until the day specified by Cabinet Order.

個人が、特定非常災害の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、第一項の表の各号の下欄に掲げる資産の第四項に規定する取得指定期間内における取得をすることが困難となつた場合において、当該取得指定期間の初日から当該取得指定期間の末日後二年以内の日で政令で定める日までの間に当該各号の下欄に掲げる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、同項及び次条の規定の適用については、同項に規定する取得指定期間は、当該初日から当該政令で定める日までの期間とする。

The provisions of Article 33, paragraph (7) apply mutatis mutandis to a person who files the final return prescribed in paragraph (6). In this case, the phrase "substitute assets" in paragraph (7) of that Article is deemed to be replaced with "replacement assets".

第三十三条第七項の規定は、第六項に規定する確定申告書を提出する者について準用する。この場合において、同条第七項中「代替資産」とあるのは、「買換資産」と読み替えるものとする。

In applying the provisions of paragraph (1) (limited to the part pertaining to of the table in that paragraph), if the assets listed in the left-hand column of that an individual has transferred fall under assets located within the area listed in item (i), and the assets listed in the right-hand column of of that table that the individual has acquired or is expected to acquire (hereinafter referred to in this paragraph as "item (iii) replacement assets") fall under assets located within the area listed in item (ii) or item (iii), or if the assets listed in the left-hand column of of that table that an individual has transferred fall under principal office assets (meaning buildings and structures used as the individual's principal office and land, etc. used as their site; hereinafter the same applies in this paragraph) located within the area listed in item (iii), and the item (iii) replacement assets that the individual has acquired or is expected to acquire fall under principal office assets located within the area listed in item (i), then, with regard to the application of the provisions of paragraph (1), the provisions specified in the following items apply according to which of the areas listed in those items the replacement assets are located within:

第一項の規定（同項の表のに係る部分に限る。）を適用する場合において、個人が譲渡をしたの上欄に掲げる資産が第一号に掲げる地域内にある資産に該当し、かつ、当該個人が取得をした、若しくは取得をする見込みである同表のの下欄に掲げる資産（以下この項において「第三号買換資産」という。）が第二号若しくは第三号に掲げる地域内にある資産に該当するとき、又は個人が譲渡をした同表のの上欄に掲げる資産が第三号に掲げる地域内にある主たる事務所資産（当該個人の主たる事務所として使用される建物及び構築物並びにこれらの敷地の用に供される土地等をいう。以下この項において同じ。）に該当し、かつ、当該個人が取得をした、若しくは取得をする見込みである第三号買換資産が第一号に掲げる地域内にある主たる事務所資産に該当するときにおける第一項の規定の適用については、これらの第三号買換資産が次の各号に掲げる地域のうちいずれの地域内にあるかに応じ当該各号に定めるところによる。

an area other than the concentrated area prescribed in (referred to as a "concentrated area" in the following item): the phrase "80 percent" in paragraph (1) is deemed to be replaced with "90 percent";

イに規定する集中地域（次号において「集中地域」という。）以外の地域　第一項中「百分の八十」とあるのは、「百分の九十」とする。

a concentrated area (excluding the area listed in the following item): the phrase "80 percent" in paragraph (1) is deemed to be replaced with "75 percent";

集中地域（次号に掲げる地域を除く。）　第一項中「百分の八十」とあるのは、「百分の七十五」とする。

an area specified by Cabinet Order as prescribed in : the phrase "80 percent" in paragraph (1) is deemed to be replaced with "70 percent", and the phrase "falls under the assets listed in the left-hand column of of that table and the replacement asset falls under the assets listed in the right-hand column of (limited to those located within the area listed in (c) of that column; the same applies in Article 37-3, paragraph (2)), 60 percent" is deemed to be replaced with "and the replacement asset both fall under the principal office assets prescribed in paragraph (10), 60 percent".

に規定する政令で定めるもの　第一項中「百分の八十」とあるのは「百分の七十」と、「が同表のの上欄に掲げる資産に該当し、かつ、当該買換資産がの下欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。第三十七条の三第二項において同じ。）に該当する場合には、百分の六十」とあるのは「及び当該買換資産のいずれもが第十項に規定する主たる事務所資産に該当する場合には、百分の六十」とする。

Beyond what is specified in paragraph (2) and in paragraph (6) through the preceding paragraph, the calculation of the amount of the portion deemed not to have been transferred pursuant to the provisions of paragraph (1) in the case where the asset transferred as referred to in that paragraph falls under the assets listed in the left-hand column of two or more items of the table in that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

第二項及び第六項から前項までに定めるもののほか、第一項の譲渡をした資産が同項の表の二以上の号の上欄に掲げる資産に該当する場合における同項の規定により譲渡がなかつたものとされる部分の金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。

The provisions of paragraph (5) do not apply to a transfer of land, etc. made by an individual during the period from January 1, 1998 to March 31, 2029.

第五項の規定は、個人が平成十年一月一日から令和十一年三月三十一日までの間にした土地等の譲渡については、適用しない。

Article 37-2Request for Reassessment, Amended Return, etc. in the Case of Replacement of Specified Business Assets

第三十七条の二（特定の事業用資産の買換えの場合の更正の請求、修正申告等）

A person who has received the application of the provisions of paragraph (1) of the preceding Article must, in the case where the person does not use the replacement asset for the business of the individual located within the area prescribed in the right-hand column of the respective items of the table in that paragraph within one year from the date of acquisition of the replacement asset, or ceases to use it for that business, file an amended return for income tax for the year that includes the date of the transfer referred to in that paragraph within four months from the date on which the person comes to fall under any of these circumstances, and pay the amount of tax payable upon the filing of that return by that due date.

前条第一項の規定の適用を受けた者は、買換資産の取得をした日から一年以内に、当該買換資産を同項の表の各号の下欄に規定する地域内にある当該個人の事業の用に供しない場合又は供しなくなつた場合には、これらの事情に該当することとなつた日から四月以内に同項の譲渡をした日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。

A person who has received the application of the provisions of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of that Article, in the case where the person falls under either of the following items, may, where the person falls under item (i) and the amount has become excessive, make a request for reassessment of income tax for the year that includes the date of the transfer referred to in paragraph (4) of that Article within four months from the date of acquisition of the replacement asset, and must, where the person falls under item (i) and a shortfall has arisen or where the person falls under item (ii), file an amended return for income tax for the year that includes the date of the transfer referred to in that paragraph within four months from the date of acquisition of the replacement asset or from the date on which the circumstances falling under arose, and pay the amount of tax payable upon the filing of that return by that due date:

前条第四項において準用する同条第一項の規定の適用を受けた者は、次の各号のいずれかに該当する場合には、第一号に該当する場合で過大となつたときにあつては、当該買換資産の取得をした日から四月以内に同条第四項の譲渡をした日の属する年分の所得税についての更正の請求をすることができるものとし、同号に該当する場合で不足額を生ずることとなつたとき、又は第二号に該当するときにあつては、当該買換資産の取得をした日又は同号に該当する事情が生じた日から四月以内に同項の譲渡をした日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならないものとする。

where the person has acquired an asset listed in the right-hand column of the respective items of the table in paragraph (1) of the preceding Article and there is an excess or shortfall in its acquisition price relative to the estimated amount of the acquisition price prescribed in paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article, or where there is an excess or shortfall in the amount of the portion deemed to have been transferred as prescribed in paragraph (1) of that Article because the area of the replacement asset has come to differ from the area referred to in paragraph (4) of that Article, because the classification of the replacement asset (limited to one pertaining to of that table; hereinafter the same applies in this item) among the areas listed in the items of paragraph (10) of that Article has come to differ from the classification among the areas listed in those items of the asset that the person expected to acquire and use for business as referred to in paragraph (4) of that Article, or because the determination as to whether the replacement asset falls under the principal office assets prescribed in paragraph (10) of that Article has come to differ from that determination for the asset that the person expected to acquire and use for business as referred to in paragraph (4) of that Article;

前条第一項の表の各号の下欄に掲げる資産の取得をした場合において、その取得価額が同条第四項において準用する同条第一項に規定する取得価額の見積額に対して過不足額があるとき、又はその買換資産の地域が同条第四項の地域と異なることとなつたこと、その買換資産（同表のに係るものに限る。以下この号において同じ。）の同条第十項各号に掲げる地域の区分が、同条第四項の取得をし、事業の用に供する見込みであつた資産の当該各号に掲げる地域の区分と異なることとなつたこと若しくはその買換資産が同条第十項に規定する主たる事務所資産に該当するかどうかの判定が、同条第四項の取得をし、事業の用に供する見込みであつた資産の当該判定と異なることとなつたことにより同条第一項に規定する譲渡があつたものとされる部分の金額に過不足額があるとき。

where the person does not acquire an asset listed in the right-hand column of the respective items of the table in paragraph (1) of the preceding Article within the designated acquisition period, or does not use the replacement asset for the business referred to in paragraph (4) of that Article within one year from the date of the acquisition referred to in that paragraph, or ceases to use it for that business.

取得指定期間内に前条第一項の表の各号の下欄に掲げる資産の取得をせず、又は同条第四項の取得の日から一年以内に、買換資産を同項の事業の用に供せず、若しくは供しなくなつた場合

Where a person falls under the provisions of paragraph (1) or item (ii) of the preceding paragraph, or where the shortfall prescribed in item (i) of that paragraph has arisen, if an amended return is not filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes with respect to the amount of income, the amount of income tax and other particulars that should have been stated in that return.

第一項若しくは前項第二号の規定に該当する場合又は同項第一号に規定する不足額を生ずることとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。

The provisions of Article 33-5, paragraph (3) apply mutatis mutandis to an amended return under the provisions of paragraph (1) or paragraph (2) and to the reassessment referred to in the preceding paragraph. In this case, the phrase "the due date for filing prescribed in paragraph (1)" in paragraph (3), items (i) and (ii) of that Article is deemed to be replaced with "the due date for filing prescribed in Article 37-2, paragraph (1) or paragraph (2)", and the phrase "Article 33-5, paragraph (1)" in item (ii) of that paragraph is deemed to be replaced with "Article 37-2, paragraph (1) or paragraph (2)".

第三十三条の五第三項の規定は、第一項又は第二項の規定による修正申告書及び前項の更正について準用する。この場合において、同条第三項第一号及び第二号中「第一項に規定する提出期限」とあるのは「第三十七条の二第一項又は第二項に規定する提出期限」と、同号中「第三十三条の五第一項」とあるのは「第三十七条の二第一項又は第二項」と読み替えるものとする。

Article 37-3Calculation of Acquisition Price, etc. in the Case of Transfer of Specified Business Assets Pertaining to Replacement

第三十七条の三（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等）

Where, for a person who has received the application of the provisions of Article 37, paragraph (1) (including as applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article; hereinafter the same applies in this Article) (excluding a person who is no longer allowed the special provisions under Article 37, paragraph (1) because the person has filed an amended return under paragraph (1) or paragraph (2) of the preceding Article or has received a reassessment under paragraph (3) of that Article), the amount of depreciation allowance under Article 49, paragraph (1) of the Income Tax Act pertaining to the replacement asset is calculated, or, where there is a transfer (including lending of real property, etc. giving rise to capital gains), inheritance, bequest or gift of the replacement asset on or after the date of its acquisition, the amount of capital gains is calculated, the acquisition price of the replacement asset is, pursuant to the provisions of Cabinet Order, the amount specified in the following items according to the category of cases listed in those items (where there are expenses incurred for the transfer referred to in Article 37, paragraph (1), the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):

第三十七条第一項（同条第三項及び第四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。）の規定の適用を受けた者（前条第一項若しくは第二項の規定による修正申告書を提出し、又は同条第三項の規定による更正を受けたため、第三十七条第一項の規定による特例を認められないこととなつた者を除く。）の買換資産に係る所得税法第四十九条第一項の規定による償却費の額を計算するとき、又は当該買換資産の取得の日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈若しくは贈与があつた場合において、譲渡所得の金額を計算するときは、政令で定めるところにより、当該買換資産の取得価額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（第三十七条第一項の譲渡に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。

where the revenue from the transfer referred to in Article 37, paragraph (1) exceeds the acquisition price of the replacement asset: the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the excess amount and to the amount equivalent to 20 percent of the acquisition price of the replacement asset, and the amount equivalent to that 20 percent;

第三十七条第一項の譲渡による収入金額が買換資産の取得価額を超える場合　当該譲渡をした資産の取得価額等のうちその超える額及び当該買換資産の取得価額の百分の二十に相当する金額に対応する部分以外の部分の額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額

where the revenue from the transfer referred to in Article 37, paragraph (1) is equal to the acquisition price of the replacement asset: the amount equivalent to the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the amount equivalent to 20 percent of that revenue, and the amount equivalent to that 20 percent;

第三十七条第一項の譲渡による収入金額が買換資産の取得価額に等しい場合　当該譲渡をした資産の取得価額等のうち当該収入金額の百分の二十に相当する金額に対応する部分以外の部分の金額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額に相当する金額

where the revenue from the transfer referred to in Article 37, paragraph (1) is less than the acquisition price of the replacement asset: the amount equivalent to the amount obtained by adding the shortfall to the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the amount equivalent to 20 percent of that revenue, and the amount equivalent to that 20 percent.

第三十七条第一項の譲渡による収入金額が買換資産の取得価額に満たない場合　当該譲渡をした資産の取得価額等のうち当該収入金額の百分の二十に相当する金額に対応する部分以外の部分の額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額にその満たない額を加算した金額に相当する金額

In the case referred to in the preceding paragraph, for the purpose of applying the provisions of the preceding paragraph where the asset transferred as prescribed in Article 37, paragraph (1) falls under the assets listed in the left-hand column of of the table in that paragraph and the replacement asset or the asset expected to be acquired falls under the assets listed in the right-hand column of , and the person has received the application of the provisions of that paragraph, the phrase "20 percent" in the items of the preceding paragraph is deemed to be replaced with "40 percent".

前項の場合において、第三十七条第一項に規定する譲渡をした資産が同項の表のの上欄に掲げる資産に該当するものであり、かつ、買換資産又は取得をする見込みである資産がの下欄に掲げる資産に該当するときにおいて同項の規定の適用を受けたときにおける前項の規定の適用については、同項各号中「百分の二十」とあるのは、「百分の四十」とする。

For the purpose of applying the provisions of paragraph (1) in the case referred to in paragraph (1) (limited to the case where the person has received the application of the provisions of Article 37, paragraph (1) pursuant to the provisions of paragraph (10) of that Article), the following items apply according to which of the areas listed in those items the replacement asset referred to in that paragraph is located in:

第一項の場合（第三十七条第十項の規定により同条第一項の規定の適用を受けた場合に限る。）における第一項の規定の適用については、同項の買換資産が次の各号に掲げる地域のうちいずれの地域内にあるかに応じ当該各号に定めるところによる。

the area listed in Article 37, paragraph (10), item (i): the phrase "20 percent" in the items of paragraph (1) is deemed to be replaced with "10 percent";

第三十七条第十項第一号に掲げる地域　第一項各号中「百分の二十」とあるのは、「百分の十」とする。

the area listed in Article 37, paragraph (10), item (ii): the phrase "20 percent" in the items of paragraph (1) is deemed to be replaced with "25 percent";

第三十七条第十項第二号に掲げる地域　第一項各号中「百分の二十」とあるのは、「百分の二十五」とする。

the area listed in Article 37, paragraph (10), item (iii): the phrase "20 percent of" in paragraph (1), item (i) is deemed to be replaced with "30 percent (or 40 percent where both the asset so transferred and the replacement asset fall under the principal office assets prescribed in ; hereinafter the same applies in this paragraph) of", the phrase "that 20 percent" is deemed to be replaced with "that 30 percent", and the phrase "20 percent" in items (ii) and (iii) of that paragraph is deemed to be replaced with "30 percent".

第三十七条第十項第三号に掲げる地域　第一項第一号中「の百分の二十」とあるのは「の百分の三十（当該譲渡をした資産及び当該買換資産のいずれもがに規定する主たる事務所資産に該当する場合には、百分の四十。以下この項において同じ。）」と、「当該百分の二十」とあるのは「当該百分の三十」と、同項第二号及び第三号中「百分の二十」とあるのは「百分の三十」とする。

Where an individual has received the application of the provisions of Article 37, paragraph (1), the provisions listed in the items of Article 19, paragraph (1) do not apply to the replacement asset.

個人が第三十七条第一項の規定の適用を受けた場合には、買換資産については、第十九条第一項各号に掲げる規定は、適用しない。

Article 37-4Special Provisions on Taxation of Capital Gains in the Case of Exchange of Specified Business Assets

第三十七条の四（特定の事業用資産を交換した場合の譲渡所得の課税の特例）

Where an individual, during the period from January 1, 1970 to December 31, 2029 (or March 31 of that year for the assets listed in the left-hand column of of the table in Article 37, paragraph (1), and December 31, 2028 for those of the assets listed in the left-hand column of of that table that are used for the construction business prescribed in that column or any other business specified by Cabinet Order), exchanges an asset held by the individual that is listed in the left-hand column of any item of that table and is used for the individual's business (hereinafter referred to as an "asset transferred by exchange" in this Article) for an asset listed in the right-hand column of (hereinafter referred to as an "asset acquired by exchange" in this Article) (excluding an exchange prescribed in Article 33-2, paragraph (1), item (ii) and other exchanges specified by Cabinet Order; hereinafter the same applies in this Article) (including the case where the individual receives or pays, in connection with the exchange, an exchange balancing payment (meaning money to compensate for the difference between the value of the asset acquired by the exchange and the value of the asset transferred by the exchange; hereinafter the same applies in this Article, the following Article and Article 37-8)), or exchanges an asset transferred by exchange for an asset other than an asset acquired by exchange and receives an exchange balancing payment (referred to as the "case of an exchange for other assets" in item (i)), the provisions of the preceding three Articles apply as follows:

個人が、昭和四十五年一月一日から令和十一年十二月三十一日（第三十七条第一項の表のの上欄に掲げる資産にあつては同年三月三十一日とし、同表のの上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に、その有する資産で同表の各号の上欄に掲げるもののうち事業の用に供しているもの（以下この条において「交換譲渡資産」という。）と当該各号の下欄に掲げる資産（以下この条において「交換取得資産」という。）との交換（第三十三条の二第一項第二号に規定する交換その他政令で定める交換を除く。以下この条において同じ。）をした場合（当該交換に伴い交換差金（交換により取得した資産の価額と交換により譲渡した資産の価額との差額を補うための金銭をいう。以下この条、次条及び第三十七条の八において同じ。）を取得し、又は支払つた場合を含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（第一号において「他資産との交換の場合」という。）における前三条の規定の適用については、次に定めるところによる。

the asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) is deemed to have been transferred as referred to in Article 37, paragraph (1) by the individual on the date of the exchange for an amount equivalent to the value of the asset as of that date;

当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。）は、当該個人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第三十七条第一項の譲渡をしたものとみなす。

the asset acquired by exchange is deemed to have been acquired as referred to in Article 37, paragraph (1) by the individual on the date of the exchange for an amount equivalent to the value of the asset as of that date, and the individual is deemed to have filed the notification referred to in that paragraph.

当該交換取得資産は、当該個人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第三十七条第一項の取得をし、同項の届出をしたものとみなす。

Article 37-5Special Provisions on Taxation of Capital Gains in the Case of Replacement and Exchange for the Construction of Medium- and High-Rise Fireproof Buildings, etc. on Land, etc. in Built-Up Urban Areas, etc.

第三十七条の五（既成市街地等内にある土地等の中高層耐火建築物等の建設のための買換え及び交換の場合の譲渡所得の課税の特例）

Where an individual transfers an asset held by the individual that is listed in the left-hand column of any item of the following table (for an asset listed in the left-hand column of , excluding one used for the individual's business; hereinafter referred to as a "transferred asset" in this paragraph, the following paragraph and paragraph (5)) (the transfer includes lending of real property, etc. giving rise to capital gains, and excludes a transfer to which the provisions of Articles 33 through 33-4, Articles 34 through 35-3, Article 36-2 or Article 37 apply and a transfer by gift, exchange or capital contribution; hereinafter the same applies in this Article), and, by December 31 of the year that includes the date of the transfer, acquires an asset listed in the right-hand column of (the acquisition includes construction, and excludes acquisition by gift, exchange or lease transaction without transfer of ownership; hereinafter the same applies in this Article), and, within one year from the date of the acquisition, uses the asset so acquired (hereinafter referred to as a "replacement asset" in this paragraph, paragraph (4) and paragraph (5)), in the case of a replacement asset under of the table, for the individual's residence (including the residence of a relative of the individual; hereinafter the same applies in this paragraph) (excluding the case where the individual ceases to use it for residence within that period), or, in the case of a replacement asset under of the table, for the individual's business or residence (excluding the case where the individual ceases to use it for these purposes within that period), or expects to use it for these purposes, the provisions of Article 31 or Article 32 apply by deeming that the transferred asset was not transferred, where the revenue from the transfer is the acquisition price of the replacement asset or less, or by deeming that the portion of the transferred asset specified by Cabinet Order as corresponding to the excess amount was transferred, where that revenue exceeds that acquisition price.

Transferred assetReplacement asset
(i) Land or a right existing on land (hereinafter referred to as "land, etc." in this Article), a building (including its associated facilities; hereinafter the same applies in this Article) or a structure located within an area or district listed below, which is transferred to be used for a project specified by Cabinet Order to construct a medium- and high-rise fireproof building with four or more floors above ground (hereinafter referred to as a "medium- and high-rise fireproof building" in this Article) on the land, etc. or on the land, etc. used as the site of the building or structure (hereinafter referred to as a "specified private redevelopment project" in this paragraph) (limited to those located within the area of land where the specified private redevelopment project is implemented) (a) a built-up urban area, etc. prescribed in the left-hand column of of the table in Article 37, paragraph (1) (excluding the area listed in (d) of that column) (b) a district designated in a city plan prescribed in as a district listed in , or any other district specified by Cabinet Order as similar thereto (excluding a district located within the area listed in (a))A medium- and high-rise fireproof building constructed on the land, etc. through the implementation of the specified private redevelopment project, or a medium- and high-rise fireproof building specified by Cabinet Order constructed within the district where the specified private redevelopment project is implemented (limited to a district designated in a city plan prescribed in as a district listed in , or any other district specified by Cabinet Order as similar thereto) through the implementation of another specified private redevelopment project or any other project specified by Cabinet Order carried out within that district (including the land, etc. used as the site of these buildings), or a structure pertaining to these buildings
(ii) Land, etc., a building or a structure located within an area listed below, which is transferred to be used for a project to construct mid-to-high-rise fire-proof housing with three or more floors above ground (limited to a building used mainly as housing that is specified by Cabinet Order; hereinafter the same applies in this paragraph) on the land, etc. or on the land, etc. used as the site of the building or structure (limited to those located within the area of land where the project is implemented, and excluding those falling under the assets listed in ) (a) a built-up urban area, etc. prescribed in (a) of the left-hand column of (b) of the suburban development zone prescribed in , the suburban development area prescribed in , or the urban development area prescribed in (excluding the area listed in (c) of the left-hand column of of the table in Article 37, paragraph (1)), an area specified by Cabinet Order as an area equivalent to the built-up urban area, etc. listed in (a) (c) the area of a central urban area joint housing supply project prescribed in that is carried out based on a certified basic plan prescribed in (limited to a project carried out in an integrated manner with a project to develop urban welfare facilities prescribed in )Fire-proof housing constructed on the land, etc. through the implementation of the project (including the land, etc. used as the site of the fire-proof housing), or a structure pertaining to the fire-proof housing

個人が、その有する資産で次の表の各号の上欄に掲げるもの（の上欄に掲げる資産にあつては、当該個人の事業の用に供しているものを除く。以下この項、次項及び第五項において「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、第三十三条から第三十三条の四まで、第三十四条から第三十五条の三まで、第三十六条の二若しくは第三十七条の規定の適用を受けるもの又は贈与、交換若しくは出資によるものを除く。以下この条において同じ。）をした場合において、当該譲渡の日の属する年の十二月三十一日までに、当該各号の下欄に掲げる資産の取得（建設を含むものとし、贈与、交換又は所有権移転外リース取引によるものを除く。以下この条において同じ。）をし、かつ、当該取得の日から一年以内に、当該取得をした資産（以下この項、第四項及び第五項において「買換資産」という。）を、の買換資産にあつては当該個人の居住の用（当該個人の親族の居住の用を含む。以下この項において同じ。）に供したとき（当該期間内に居住の用に供しなくなつたときを除く。）、若しくはの買換資産にあつては当該個人の事業の用若しくは居住の用に供したとき（当該期間内にこれらの用に供しなくなつたときを除く。）、又はこれらの用に供する見込みであるときは、当該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、第三十一条又は第三十二条の規定を適用する。

譲渡資産買換資産
一　次に掲げる区域又は地区内にある土地若しくは土地の上に存する権利（以下この条において「土地等」という。）、建物（その附属設備を含む。以下この条において同じ。）又は構築物で、当該土地等又は当該建物若しくは構築物の敷地の用に供されている土地等の上に地上階数四以上の中高層の耐火建築物（以下この条において「中高層耐火建築物」という。）の建築をする政令で定める事業（以下この項において「特定民間再開発事業」という。）の用に供するために譲渡をされるもの（当該特定民間再開発事業の施行される土地の区域内にあるものに限る。） イ　第三十七条第一項の表のの上欄に規定する既成市街地等（同欄のニに掲げる区域を除く。） ロ　に規定する都市計画にに掲げる地区として定められた地区その他これに類する地区として政令で定める地区（イに掲げる区域内にある地区を除く。）当該特定民間再開発事業の施行により当該土地等の上に建築された中高層耐火建築物若しくは当該特定民間再開発事業の施行される地区（に規定する都市計画にに掲げる地区として定められた地区その他これに類する地区として政令で定める地区に限る。）内で行われる他の特定民間再開発事業その他の政令で定める事業の施行により当該地区内に建築された政令で定める中高層の耐火建築物（これらの建築物の敷地の用に供されている土地等を含む。）又はこれらの建築物に係る構築物
二　次に掲げる区域内にある土地等、建物又は構築物で、当該土地等又は当該建物若しくは構築物の敷地の用に供されている土地等の上に地上階数三以上の中高層の耐火共同住宅（主として住宅の用に供される建築物で政令で定めるものに限る。以下この項において同じ。）の建築をする事業の用に供するために譲渡をされるもの（当該事業の施行される土地の区域内にあるものに限るものとし、に掲げる資産に該当するものを除く。） イ　の上欄のイに規定する既成市街地等 ロ　に規定する近郊整備地帯、近畿圏整備法第二条第四項に規定する近郊整備区域又はに規定する都市整備区域（第三十七条第一項の表のの上欄のハに掲げる区域を除く。）のうち、イに掲げる既成市街地等に準ずる区域として政令で定める区域 ハ　に規定する認定基本計画に基づいて行われるに規定する中心市街地共同住宅供給事業（に規定する都市福利施設の整備を行う事業と一体的に行われるものに限る。）の区域当該事業の施行により当該土地等の上に建築された耐火共同住宅（当該耐火共同住宅の敷地の用に供されている土地等を含む。）又は当該耐火共同住宅に係る構築物

The provisions of the preceding paragraph apply mutatis mutandis where an individual who has transferred a transferred asset expects to acquire an asset listed in the right-hand column of any item of the table in that paragraph within the designated acquisition period (meaning the period from January 1 to December 31 of the year following the year that includes the date of the transfer (where, due to unavoidable circumstances specified by Cabinet Order, it is difficult to acquire an asset listed in the right-hand column of any item of the table in that paragraph by that date, and the individual has obtained the approval of the district director pursuant to the provisions of Cabinet Order, the period up to the date, within two years after that date, that the district director has recognized as the date by which the asset can be acquired)), and expects to use the asset so acquired for the individual's business or residence prescribed in that paragraph within one year from the date of the acquisition. In this case, the term "acquisition price" in that paragraph is deemed to be replaced with "estimated amount of the acquisition price".

前項の規定は、譲渡資産の譲渡をした個人が、取得指定期間（当該譲渡をした日の属する年の翌年の一月一日から同年の十二月三十一日までの期間（政令で定めるやむを得ない事情があるため、同日までに同項の表の各号の下欄に掲げる資産の取得をすることが困難である場合において、政令で定めるところにより税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、同日後二年以内において当該税務署長が認定した日までの期間）をいう。）内に同表の各号の下欄に掲げる資産の取得をする見込みであり、かつ、当該取得の日から一年以内に当該取得をした資産を当該個人の同項に規定する事業の用又は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、同項中「取得価額」とあるのは、「取得価額の見積額」と読み替えるものとする。

The provisions of Article 37, paragraphs (6) through (9), Article 37-2 and Article 37-3, paragraph (4) apply mutatis mutandis where the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph; the same applies in the following paragraph) apply. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

the provisions of , the provisions of (including as applied mutatis mutandis pursuant to ; hereinafter the same applies in , and ),
the table in the table in
the designated acquisition period prescribed in the designated acquisition period (meaning the designated acquisition period prescribed in ; hereinafter the same applies in and in )
and and
the designated acquisition period prescribed in the designated acquisition period
the business of the individual located within the area prescribed in the right-hand column of the respective items of the table in the individual's business or residence prescribed in
acquired an asset listed in the right-hand column of the respective items of the table in acquired an asset listed in the right-hand column of the respective items of the table in
there is an excess or shortfall in its acquisition price relative to the estimated amount of the acquisition price, or where there is an excess or shortfall in the amount of the portion deemed to have been transferred as prescribed in because the area of the replacement asset has come to differ from the area referred to in , because the classification of the replacement asset (limited to one pertaining to of that table; hereinafter the same applies in ) among the areas listed in the items of has come to differ from the classification among the areas listed in those items of the asset that the person expected to acquire and use for business as referred to in , or because the determination as to whether the replacement asset falls under the principal office assets prescribed in has come to differ from that determination for the asset that the person expected to acquire and use for business as referred to in there is an excess or shortfall in its acquisition price relative to the estimated amount of the acquisition price
does not acquire an asset listed in the right-hand column of the respective items of the table in , or does not acquire an asset listed in the right-hand column of the respective items of the table in , or
the business referred to in the business or residence prescribed in
as applied mutatis mutandis pursuant to

第三十七条第六項から第九項まで、第三十七条の二及び第三十七条の三第四項の規定は、第一項（前項において準用する場合を含む。次項において同じ。）の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

の規定は、（において準用する場合を含む。以下及び並びににおいて同じ。）の規定は、
の表の表
に規定する取得指定期間取得指定期間（に規定する取得指定期間をいう。以下及びにおいて同じ。）
及び及び
に規定する取得指定期間取得指定期間
の表の各号の下欄に規定する地域内にある当該個人の事業の用当該個人のに規定する事業の用又は居住の用
にに
の表の各号の下欄に掲げる資産の取得をしたの表の各号の下欄に掲げる資産の取得をした
にに
とき、又はその買換資産の地域がの地域と異なることとなつたこと、その買換資産（同表のに係るものに限る。以下において同じ。）の各号に掲げる地域の区分が、の取得をし、事業の用に供する見込みであつた資産の当該各号に掲げる地域の区分と異なることとなつたこと若しくはその買換資産がに規定する主たる事務所資産に該当するかどうかの判定が、の取得をし、事業の用に供する見込みであつた資産の当該判定と異なることとなつたことによりに規定する譲渡があつたものとされる部分の金額に過不足額があるときとき
の表の各号の下欄に掲げる資産の取得をせず、又はの表の各号の下欄に掲げる資産の取得をせず、又は
の事業の用に規定する事業の用若しくは居住の用
において準用する

Where, for a person who has received the application of the provisions of paragraph (1) (excluding a person who is no longer allowed the special provisions under paragraph (1) because the person has filed an amended return under Article 37-2, paragraph (1) or paragraph (2) as applied mutatis mutandis pursuant to the preceding paragraph or has received a reassessment under paragraph (3) of that Article as applied mutatis mutandis pursuant to the preceding paragraph), the amount of depreciation allowance under Article 49, paragraph (1) of the Income Tax Act pertaining to the replacement asset is calculated, or, where there is a transfer (including lending of real property, etc. giving rise to capital gains), inheritance, bequest or gift of the replacement asset on or after the date of its acquisition, the amount of capital gains is calculated, the acquisition price of the replacement asset is, pursuant to the provisions of Cabinet Order, the amount specified in the following items according to the category of cases listed in those items (where there are expenses incurred for the transfer referred to in paragraph (1), the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):

第一項の規定の適用を受けた者（前項において準用する第三十七条の二第一項若しくは第二項の規定による修正申告書を提出し、又は前項において準用する同条第三項の規定による更正を受けたため、第一項の規定による特例を認められないこととなつた者を除く。）の買換資産に係る所得税法第四十九条第一項の規定による償却費の額を計算するとき、又は当該買換資産の取得の日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈若しくは贈与があつた場合において、譲渡所得の金額を計算するときは、政令で定めるところにより、当該買換資産の取得価額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（第一項の譲渡に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。

where the revenue from the transfer referred to in paragraph (1) exceeds the acquisition price of the replacement asset: the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the excess amount;

第一項の譲渡による収入金額が買換資産の取得価額を超える場合　当該譲渡をした資産の取得価額等のうちその超える額に対応する部分以外の部分の額として政令で定めるところにより計算した金額

where the revenue from the transfer referred to in paragraph (1) is equal to the acquisition price of the replacement asset: the amount equivalent to the acquisition price, etc. of the asset so transferred;

第一項の譲渡による収入金額が買換資産の取得価額に等しい場合　当該譲渡をした資産の取得価額等に相当する金額

where the revenue from the transfer referred to in paragraph (1) is less than the acquisition price of the replacement asset: the amount equivalent to the amount obtained by adding the shortfall to the acquisition price, etc. of the asset so transferred.

第一項の譲渡による収入金額が買換資産の取得価額に満たない場合　当該譲渡をした資産の取得価額等にその満たない額を加算した金額に相当する金額

Where an individual exchanges an asset held by the individual that falls under a transferred asset (hereinafter referred to as an "asset transferred by exchange" in this paragraph) for an asset that falls under a replacement asset (hereinafter referred to as an "asset acquired by exchange" in this paragraph) (excluding an exchange specified by Cabinet Order; hereinafter the same applies in this paragraph) (including the case where the individual receives or pays an exchange balancing payment), or exchanges an asset transferred by exchange for an asset other than an asset acquired by exchange and receives an exchange balancing payment (hereinafter referred to as the "case of an exchange for other assets" in this paragraph), the following applies for the purpose of applying the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2)) and the preceding paragraph and the provisions of Article 37, paragraphs (6), (7) and (9), Article 37-2 and Article 37-3, paragraph (4) as applied mutatis mutandis pursuant to paragraph (3):

個人が、その有する資産で譲渡資産に該当するもの（以下この項において「交換譲渡資産」という。）と買換資産に該当する資産（以下この項において「交換取得資産」という。）との交換（政令で定める交換を除く。以下この項において同じ。）をした場合（交換差金を取得し、又は支払つた場合を含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（以下この項において「他資産との交換の場合」という。）における第一項（第二項において準用する場合を含む。）及び前項の規定並びに第三項において準用する第三十七条第六項、第七項及び第九項、第三十七条の二並びに第三十七条の三第四項の規定の適用については、次に定めるところによる。

the asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) is deemed to have been transferred as referred to in paragraph (1) by the individual on the date of the exchange for an amount equivalent to the value of the asset as of that date;

当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。）は、当該個人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第一項の譲渡をしたものとみなす。

the asset acquired by exchange is deemed to have been acquired as referred to in paragraph (1) by the individual on the date of the exchange for an amount equivalent to the value of the asset as of that date.

当該交換取得資産は、当該個人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第一項の取得をしたものとみなす。

Where an individual has transferred an asset held by the individual that is listed in the left-hand column of of the table in paragraph (1), and the case falls under the case specified by Cabinet Order as one where there are special circumstances that make it difficult for the individual to acquire, out of the assets listed in the right-hand column of , the medium- and high-rise fireproof building referred to in or a structure pertaining to that medium- and high-rise fireproof building, if the asset so transferred is one whose holding period prescribed in Article 31, paragraph (2) is 10 years or less as of January 1 of that year and that falls under residential property prescribed in Article 31-3, paragraph (2), the capital gains from the transfer are deemed to fall under the capital gains prescribed in paragraph (1) of that Article, and the provisions of that Article apply.

個人が、その有する資産で第一項の表のの上欄に掲げるものの譲渡をした場合において、当該個人がの下欄に掲げる資産のうちの中高層耐火建築物又は当該中高層耐火建築物に係る構築物の取得をすることが困難である特別な事情があるものとして政令で定める場合に該当するときは、当該譲渡をした資産が、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以下のもので第三十一条の三第二項に規定する居住用財産に該当するものである場合には、当該譲渡による譲渡所得は、同条第一項に規定する譲渡所得に該当するものとみなして、同条の規定を適用する。

The particulars to be stated in the final return in the case where the individual referred to in the preceding paragraph receives the application of the provisions of Article 31-3 pursuant to the provisions of that paragraph, and other necessary matters concerning the application of the provisions of that Article are specified by Cabinet Order.

前項の個人が同項の規定により第三十一条の三の規定の適用を受ける場合の確定申告書の記載事項その他同条の規定の適用に関し必要な事項は、政令で定める。

Article 37-6Special Provisions on Taxation in the Case of Acquisition of Land, etc. through Specified Exchange and Consolidation

第三十七条の六（特定の交換分合により土地等を取得した場合の課税の特例）

Where land or a right existing on land held by an individual (excluding that which falls under inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act or other assets equivalent thereto specified by Cabinet Order; hereinafter referred to as "land, etc." in this paragraph and paragraph (4)) comes to fall under any of the cases listed in the following items, the provisions of Article 31 or Article 32 apply by deeming that the land, etc. transferred (the transfer includes lending of real property, etc. giving rise to capital gains; hereinafter the same applies in this paragraph, paragraph (4) and paragraph (5)) through the exchange and consolidation prescribed in the relevant item (where the individual has acquired the settlement money prescribed in the relevant item together with the land, etc. prescribed in , the portion of the land, etc. so transferred specified by Cabinet Order as the portion other than that corresponding to the amount of the settlement money) was not transferred:

個人の有する土地又は土地の上に存する権利（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものに該当するものを除く。以下この項及び第四項において「土地等」という。）が次の各号に掲げる場合に該当することとなつた場合には、当該各号に規定する交換分合により譲渡（譲渡所得の基因となる不動産等の貸付けを含む。以下この項、第四項及び第五項において同じ。）をした土地等（当該各号に規定する土地等とともに当該各号に規定する清算金の取得をした場合には、当該譲渡をした土地等のうち当該清算金の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとして、第三十一条又は第三十二条の規定を適用する。

where the individual has made a transfer of land, etc. (excluding a transfer to which the provisions of Articles 34 through 34-3, Article 35-2, Article 35-3, Article 37 or Article 37-4 apply) through an exchange and consolidation under , and has acquired land, etc. through that exchange and consolidation (including the case where the individual has acquired, together with that land, etc., settlement money under as applied mutatis mutandis pursuant to );

の規定による交換分合により土地等の譲渡（第三十四条から第三十四条の三まで、第三十五条の二、第三十五条の三、第三十七条又は第三十七条の四の規定の適用を受けるものを除く。）をし、かつ、当該交換分合により土地等の取得をした場合（当該土地等とともににおいて準用するの規定による清算金の取得をした場合を含む。）

where the individual has made a transfer of land, etc. (limited to land, etc. held by an individual who is a member of an agricultural and residential land cooperative or by any other person specified by Cabinet Order) (excluding a transfer to which the provisions of Article 33, Article 33-4, Articles 34 through 35-3, Article 36-2, Article 36-5, Article 37, Article 37-4 or the preceding Article apply) through an exchange and consolidation under (limited to one carried out within an area specified by Cabinet Order as provided for in Chapter II, Section 3 of ), and has acquired land, etc. through that exchange and consolidation (including the case where the individual has acquired, together with that land, etc., settlement money under as applied mutatis mutandis pursuant to ).

の規定による交換分合（政令で定める区域内において第二章第三節に定めるところにより行われたものに限る。）により土地等（農住組合の組合員である個人その他政令で定める者の有する土地等に限る。）の譲渡（第三十三条、第三十三条の四、第三十四条から第三十五条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四又は前条の規定の適用を受けるものを除く。）をし、かつ、当該交換分合により土地等の取得をした場合（当該土地等とともににおいて準用するの規定による清算金の取得をした場合を含む。）

The provisions of the preceding paragraph apply only where the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a document specified by Order of the Ministry of Finance as a copy of the exchange and consolidation plan pertaining to the exchange and consolidation prescribed in the items of that paragraph.

前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項各号に規定する交換分合に係る交換分合計画の写しとして財務省令で定める書類の添付がある場合に限り、適用する。

Even if a final return is not filed, or a final return is filed without the statement or document referred to in the preceding paragraph, the district director may apply the provisions of paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Where, with respect to land, etc. acquired through the exchange and consolidation prescribed in the items of paragraph (1) by an individual who has received the application of the provisions of that paragraph (hereinafter referred to as an "asset acquired by exchange" in this paragraph and the following paragraph), there is a transfer, inheritance, bequest or gift on or after the date of its acquisition, and the amount of business income, the amount of capital gains or the amount of miscellaneous income pertaining to the asset acquired by exchange is calculated, the time of acquisition of the land, etc. transferred through the exchange and consolidation (hereinafter referred to as an "asset transferred by exchange" in this paragraph) is the time of acquisition of the asset acquired by exchange, and the sum of the following amounts is its acquisition price:

第一項の規定の適用を受けた個人が同項各号に規定する交換分合により取得した土地等（以下この項及び次項において「交換取得資産」という。）につきその取得した日以後譲渡、相続、遺贈又は贈与があつた場合において、当該交換取得資産に係る事業所得の金額、譲渡所得の金額又は雑所得の金額を計算するときは、当該交換分合により譲渡をした土地等（以下この項において「交換譲渡資産」という。）の取得の時期を当該交換取得資産の取得の時期とし、次に掲げる金額の合計額をその取得価額とする。

the acquisition price, etc. of the asset transferred by exchange (where there are expenses incurred for the transfer of the asset transferred by exchange, the amount obtained by adding the amount of those expenses, and where the individual has acquired the settlement money prescribed in the items of paragraph (1) together with the asset acquired by exchange, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. and the amount of the expenses incurred for the transfer other than the portion corresponding to the amount of the settlement money);

交換譲渡資産の取得価額等（当該交換譲渡資産の譲渡に要した費用がある場合には当該費用の額を加算した金額とし、交換取得資産とともに第一項各号に規定する清算金を取得した場合には当該取得価額等及び譲渡に要した費用の額のうち当該清算金の額に対応する部分以外の部分の額として政令で定めるところにより計算した金額とする。）

where the individual has acquired the asset acquired by exchange by paying the settlement money prescribed in the items of paragraph (1) together with the asset transferred by exchange, the amount of the settlement money;

交換譲渡資産とともに第一項各号に規定する清算金を支出して交換取得資産を取得した場合には、当該清算金の額

where there are expenses incurred to acquire the asset acquired by exchange, the amount of those expenses.

交換取得資産を取得するために要した経費の額がある場合には、当該経費の額

When the amount of business income, the amount of capital gains or the amount of miscellaneous income pertaining to the transfer of an asset acquired by exchange is calculated, a statement to the effect that the acquisition price of the asset acquired by exchange has been calculated pursuant to the provisions of the preceding paragraph and the details of the calculation are to be stated in the final return.

交換取得資産の譲渡に係る事業所得の金額、譲渡所得の金額又は雑所得の金額を計算する場合には、確定申告書に当該交換取得資産の取得価額が前項の規定により計算されている旨及びその計算の明細を記載するものとする。

Article 37-7

第三十七条の七

削除 · deleted

No English for this paragraph yet.

削除

Article 37-8Special Provisions on Taxation of Capital Gains in the Case of Exchange of Specified Ordinary Property for Its Adjacent Land, etc.

第三十七条の八（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例）

Where an individual, with respect to land held by the individual that is adjacent to ordinary property under which has been certified, pursuant to the provisions of Order of the Ministry of Finance, as land, etc. prescribed in (hereinafter referred to as "specified ordinary property" in this paragraph and paragraph (3)) (the land includes a right existing on the specified ordinary property, and excludes that which falls under inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act or other assets equivalent thereto specified by Cabinet Order; hereinafter referred to as "owned adjacent land, etc." in this paragraph and paragraph (4)), exchanges, pursuant to , the owned adjacent land, etc. for the specified ordinary property (excluding an exchange specified by Cabinet Order; hereinafter the same applies in this paragraph) (including the case where the individual receives or pays an exchange balancing payment), the provisions of Article 31 or Article 32 apply by deeming that the owned adjacent land, etc. (where the individual has received an exchange balancing payment together with the specified ordinary property, excluding the portion of the owned adjacent land, etc. specified by Cabinet Order as corresponding to the exchange balancing payment) was not exchanged.

個人が、その有するの普通財産のうちに規定する土地等として財務省令で定めるところにより証明がされたもの（以下この項及び第三項において「特定普通財産」という。）に隣接する土地（当該特定普通財産の上に存する権利を含むものとし、所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものに該当するものを除く。以下この項及び第四項において「所有隣接土地等」という。）につき、の規定により当該所有隣接土地等と当該特定普通財産との交換（政令で定める交換を除く。以下この項において同じ。）をしたとき（交換差金を取得し、又は支払つた場合を含む。）は、当該所有隣接土地等（当該特定普通財産とともに交換差金を取得した場合には、当該所有隣接土地等のうち当該交換差金に相当するものとして政令で定める部分を除く。）の交換がなかつたものとして、第三十一条又は第三十二条の規定を適用する。

The provisions of Article 37, paragraphs (6) and (7) apply mutatis mutandis where the provisions of the preceding paragraph apply. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.

the transfer referred to in the exchange prescribed in of the owned adjacent land, etc. prescribed in (hereinafter referred to as "owned adjacent land, etc.")
the transfer price of the asset so transferred, the acquisition price of the replacement asset or its estimated amountthe value, as of the date of the exchange, of the owned adjacent land, etc. transferred through the exchange and of the specified ordinary property prescribed in acquired through the exchange (hereinafter referred to as "specified ordinary property") (where the exchange balancing payment prescribed in was received or paid, the value of the owned adjacent land, etc. and of the specified ordinary property and the amount of the exchange balancing payment)

第三十七条第六項及び第七項の規定は、前項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

の譲渡に規定する所有隣接土地等（以下「所有隣接土地等」という。）のに規定する交換
当該譲渡をした資産の譲渡価額、買換資産の取得価額又はその見積額当該交換の日における当該交換により譲渡した所有隣接土地等及び当該交換により取得したに規定する特定普通財産（以下「特定普通財産」という。）の価額（に規定する交換差金を取得し、又は支払つた場合には、当該所有隣接土地等及び特定普通財産の価額並びに当該交換差金の額）

A person who files the final return prescribed in Article 37, paragraph (6) as applied mutatis mutandis pursuant to the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit to the district director with jurisdiction over the place for tax payment a document specified by Order of the Ministry of Finance concerning the details of the specified ordinary property acquired through the exchange prescribed in paragraph (1) (referred to as an "asset acquired by exchange" in the following paragraph and paragraph (5)).

前項において準用する第三十七条第六項に規定する確定申告書を提出する者は、政令で定めるところにより、第一項に規定する交換により取得した特定普通財産（次項及び第五項において「交換取得資産」という。）の明細に関する財務省令で定める書類を納税地の所轄税務署長に提出しなければならない。

Where, with respect to the asset acquired by exchange of a person who has received the application of the provisions of paragraph (1), there is a transfer (including lending of real property, etc. giving rise to capital gains; the same applies in the following paragraph), inheritance, bequest or gift of the asset acquired by exchange on or after the date of its acquisition, and the amount of business income, the amount of capital gains or the amount of miscellaneous income is calculated, the acquisition price of the asset acquired by exchange is, pursuant to the provisions of Cabinet Order, the amount specified in the following items according to the category of cases listed in those items (where there are expenses incurred for the exchange referred to in paragraph (1) of the owned adjacent land, etc., the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):

第一項の規定の適用を受けた者の交換取得資産について、当該交換取得資産を取得した日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。次項において同じ。）、相続、遺贈又は贈与があつた場合において、事業所得の金額、譲渡所得の金額又は雑所得の金額を計算するときは、政令で定めるところにより、当該交換取得資産の取得価額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（所有隣接土地等の第一項の交換に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。

where an exchange balancing payment was received together with the asset acquired by exchange through the exchange referred to in paragraph (1): the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price of the owned adjacent land, etc. transferred through the exchange other than the portion corresponding to the exchange balancing payment;

第一項の交換により交換取得資産とともに交換差金を取得した場合　当該交換により譲渡した所有隣接土地等の取得価額のうち当該交換差金に対応する部分以外の部分の額として政令で定めるところにより計算した金額

where, on the date of the exchange referred to in paragraph (1), the value of the owned adjacent land, etc. transferred through the exchange is equal to the value of the asset acquired by exchange: the amount equivalent to the acquisition price of the owned adjacent land, etc. transferred through the exchange;

第一項の交換の日において当該交換により譲渡した所有隣接土地等の価額が交換取得資産の価額に等しい場合　当該交換により譲渡した所有隣接土地等の取得価額に相当する金額

where the asset acquired by exchange was acquired through the exchange referred to in paragraph (1) (limited to the case where an exchange balancing payment was paid): the amount equivalent to the amount obtained by adding the amount of the exchange balancing payment to the acquisition price of the owned adjacent land, etc. transferred through the exchange.

第一項の交換により交換取得資産を取得した場合（交換差金を支払つた場合に限る。）　当該交換により譲渡した所有隣接土地等の取得価額に当該交換差金の額を加算した金額に相当する金額

When the amount of business income, the amount of capital gains or the amount of miscellaneous income pertaining to the transfer of an asset acquired by exchange is calculated, a statement to the effect that the acquisition price of the asset acquired by exchange has been calculated pursuant to the provisions of the preceding paragraph and the details of the calculation are to be stated in the final return.

交換取得資産の譲渡に係る事業所得の金額、譲渡所得の金額又は雑所得の金額を計算する場合には、確定申告書に当該交換取得資産の取得価額が前項の規定により計算されている旨及びその計算の明細を記載するものとする。

Beyond what is specified in paragraph (2) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.

第二項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。

Article 37-9

第三十七条の九

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No English for this paragraph yet.

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Subsection 9 Special Provisions on Taxation on Income from the Transfer of Securities

第九款　有価証券の譲渡による所得の課税の特例等

Article 37-10Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.

第三十七条の十（一般株式等に係る譲渡所得等の課税の特例）

Where a resident or a nonresident who has a permanent establishment transfers general shares, etc. (meaning shares, etc. other than listed shares, etc. prescribed in paragraph (2) of the following Article; hereinafter the same applies in this Article) on or after January 1, 2016 (excluding a transfer made by the method of the transaction listed in (referred to as a "securities futures transaction" in Article 37-11-2, paragraph (2)), and a transfer pertaining to the acquisition, prescribed in paragraph (3), item (v), of a corporation's own shares or capital contributions or to the redemption of public and corporate bonds by the method of purchase; hereinafter the same applies in this paragraph and in paragraph (1) of the following Article), with respect to the business income, capital gains and miscellaneous income from the transfer of the general shares, etc. (excluding business income and miscellaneous income falling under the provisions of Article 41-2 of the Income Tax Act and capital gains falling under the provisions of Article 32, paragraph (2); referred to as "capital gains, etc. on general shares, etc." in paragraphs (3) and (4)), notwithstanding the provisions of Articles 22 and 89 and Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to the transfer of the general shares, etc. during that year (hereinafter referred to as the "amount of capital gains, etc. on general shares, etc." in this paragraph), in an amount equivalent to 15 percent of the amount of taxable capital gains, etc. on general shares, etc. (meaning the amount of capital gains, etc. on general shares, etc. (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of paragraph (6), item (v) apply, the amount after that application)). In this case, if there is an amount of losses arising in the calculation of the amount of capital gains, etc. on general shares, etc., the amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.

居住者又は恒久的施設を有する非居住者が、平成二十八年一月一日以後に一般株式等（株式等のうち次条第二項に規定する上場株式等以外のものをいう。以下この条において同じ。）の譲渡（イに掲げる取引（第三十七条の十一の二第二項において「有価証券先物取引」という。）の方法により行うもの並びに法人の自己の株式又は出資の第三項第五号に規定する取得及び公社債の買入れの方法による償還に係るものを除く。以下この項及び次条第一項において同じ。）をした場合には、当該一般株式等の譲渡による事業所得、譲渡所得及び雑所得（所得税法第四十一条の二の規定に該当する事業所得及び雑所得並びに第三十二条第二項の規定に該当する譲渡所得を除く。第三項及び第四項において「一般株式等に係る譲渡所得等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該一般株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）に対し、一般株式等に係る課税譲渡所得等の金額（一般株式等に係る譲渡所得等の金額（第六項第五号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、一般株式等に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。

In this Article, "shares, etc." means the following (including those pertaining to a foreign corporation, and excluding shares or equity interests of investors specified by Cabinet Order as being similar to rights concerning the use of golf courses or other facilities):

この条において「株式等」とは、次に掲げるもの（外国法人に係るものを含むものとし、ゴルフ場その他の施設の利用に関する権利に類するものとして政令で定める株式又は出資者の持分を除く。）をいう。

shares (including the right to become a shareholder or unitholder (meaning a unitholder prescribed in ), the right to receive an allotment of shares, share options (including subscription rights for new investment equity prescribed in ; hereinafter the same applies in this item), and the right to receive an allotment of share options);

株式（株主又は投資主（に規定する投資主をいう。）となる権利、株式の割当てを受ける権利、新株予約権（に規定する新投資口予約権を含む。以下この号において同じ。）及び新株予約権の割当てを受ける権利を含む。）

the equity interest of an investor in a corporation established under a special Act, the equity interest of a partner in a general partnership company, limited partnership company or limited liability company, the equity interest of a cooperative member or member of a cooperative, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act, or any other equity interest of an investor in a corporation (including the right to become an investor, partner, cooperative member or member and the right to receive an allotment of capital contributions, and excluding those listed in the following item);

特別の法律により設立された法人の出資者の持分、合名会社、合資会社又は合同会社の社員の持分、法人税法第二条第七号に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分（出資者、社員、組合員又は会員となる権利及び出資の割当てを受ける権利を含むものとし、次号に掲げるものを除く。）

preferred equity investment prescribed in the (including the right to become a preferred equity investor (meaning a preferred equity investor referred to in ) and the right to receive an allotment of preferred equity investment), and preferred equity investment prescribed in (including the right to become a preferred equity member (meaning a preferred equity member prescribed in ) and the subscription right prescribed in , 2. of );

に規定する優先出資（優先出資者（の優先出資者をいう。）となる権利及び優先出資の割当てを受ける権利を含む。）に規定する優先出資（優先出資社員（に規定する優先出資社員をいう。）となる権利及びニ（２）に規定する引受権を含む。）

a beneficial interest in an investment trust;

投資信託の受益権

a beneficial interest in a specified trust that issues beneficiary certificates;

特定受益証券発行信託の受益権

public and corporate bonds (excluding long-term credit bank debentures, etc. prescribed in and others specified by Cabinet Order; hereinafter the same applies in this Subsection).

公社債（に規定する長期信用銀行債等その他政令で定めるものを除く。以下この款において同じ。）

The following amounts that a resident or a nonresident who has a permanent establishment holding general shares, etc. receives with respect to the general shares, etc. (excluding the portion of the amount falling under the provisions of Article 25, paragraph (1) of the Income Tax Act; the same applies in paragraph (3) of the following Article), and the amount specified by Cabinet Order that such a person receives with respect to the general shares, etc. due to a cause specified by Cabinet Order, are deemed to be revenue pertaining to capital gains, etc. on general shares, etc., and the provisions of that Act and this Chapter apply:

一般株式等を有する居住者又は恒久的施設を有する非居住者が、当該一般株式等につき交付を受ける次に掲げる金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。次条第三項において同じ。）及び政令で定める事由により当該一般株式等につき交付を受ける政令で定める金額は、一般株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。

the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor prescribed in Article 2, paragraph (1), item (viii)-2 of the Income Tax Act (hereinafter referred to as a "shareholder, member, or other investor" in this paragraph) of a corporation (excluding a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act; hereinafter the same applies in this paragraph) due to a merger of the corporation (including a merger of trusts pertaining to a trust subject to corporate taxation; hereinafter the same applies in this item) (excluding a merger in which no assets other than shares or capital contributions of either the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act (including a trustee corporation prescribed in Article 6-3 of the Income Tax Act pertaining to a trust subject to corporate taxation that is the new trust pertaining to a merger of trusts) or any one corporation having with the merging corporation a relationship specified by Cabinet Order as one of directly or indirectly holding all of the issued shares or capital contributions of the merging corporation (excluding its own shares or capital contributions held by it; referred to as "issued shares, etc." in the following item and item (iii)) were delivered to the shareholders, members, or other investors of the corporation (excluding money or other assets delivered to the shareholders, members, or other investors as dividends of surplus, distributions of profit or distributions of surplus with respect to shares or capital contributions, and money or other assets delivered to shareholders, members, or other investors who oppose the merger as consideration based on their demand for purchase));

法人（法人税法第二条第六号に規定する公益法人等を除く。以下この項において同じ。）の所得税法第二条第一項第八号の二に規定する株主等（以下この項において「株主等」という。）がその法人の合併（法人課税信託に係る信託の併合を含む。以下この号において同じ。）（当該法人の株主等に法人税法第二条第十二号に規定する合併法人（信託の併合に係る新たな信託である法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。）又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式又は出資を除く。次号及び第三号において「発行済株式等」という。）の全部を直接若しくは間接に保有する関係として政令で定める関係がある法人のうちいずれか一の法人の株式又は出資以外の資産（当該株主等に対する株式又は出資に係る剰余金の配当、利益の配当又は剰余金の分配として交付がされた金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付がされる金銭その他の資産を除く。）の交付がされなかつたものを除く。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation due to a company split of the corporation (excluding a company split in which no assets other than shares or capital contributions of either the successor corporation in a company split prescribed in Article 2, item (xii)-3 of the Corporation Tax Act (including a trustee corporation prescribed in Article 6-3 of the Income Tax Act pertaining to a trust subject to corporate taxation that receives a transfer of part of the trust property from another trust having the same trustee through a trust split) or any one corporation having with the successor corporation a relationship specified by Cabinet Order as one of directly or indirectly holding all of the issued shares, etc. of the successor corporation were delivered as split consideration assets prescribed in Article 2, item (xii)-9, (a) of the Corporation Tax Act, and in which those shares or capital contributions were delivered in proportion to the ratio of the number or amount of shares of the splitting corporation held by each shareholder, member, or other investor of the splitting corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act (including a trustee corporation prescribed in Article 6-3 of the Income Tax Act pertaining to a trust subject to corporate taxation that transfers part of its trust property through a trust split as trust property of another trust having the same trustee or of a new trust; hereinafter the same applies in this item) to the total number or total amount of the issued shares, etc. of the splitting corporation);

法人の株主等がその法人の分割（法人税法第二条第十二号の九イに規定する分割対価資産として同条第十二号の三に規定する分割承継法人（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。）又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接若しくは間接に保有する関係として政令で定める関係がある法人のうちいずれか一の法人の株式又は出資以外の資産の交付がされなかつたもので、当該株式又は出資が法人税法第二条第十二号の二に規定する分割法人（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。以下この号において同じ。）の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されたものを除く。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation due to a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act made by the corporation (excluding a share distribution in which no assets other than shares or capital contributions of the wholly owned subsidiary corporation prescribed in that item were delivered to the shareholders, members, or other investors of the corporation, and in which those shares or capital contributions were delivered in proportion to the ratio of the number or amount of shares of the corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article held by each shareholder, member, or other investor of that corporation to the total number or total amount of the issued shares, etc. of the corporation making a distribution in kind);

法人の株主等がその法人の行つた法人税法第二条第十二号の十五の二に規定する株式分配（当該法人の株主等に同号に規定する完全子法人の株式又は出資以外の資産の交付がされなかつたもので、当該株式又は出資が同条第十二号の五の二に規定する現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されたものを除く。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation through a refund of capital of the corporation (meaning a dividend of surplus with respect to shares (limited to one accompanying a decrease in the amount of capital surplus) other than one made through a company split by split-off prescribed in Article 2, item (xii)-9 of the Corporation Tax Act (including a trust split pertaining to a trust subject to corporate taxation) and a share distribution prescribed in item (xii)-15-2 of that Article, and a distribution associated with a reduction in capital, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act), or as a distribution of residual assets upon the dissolution of the corporation;

法人の株主等がその法人の資本の払戻し（株式に係る剰余金の配当（資本剰余金の額の減少に伴うものに限る。）のうち法人税法第二条第十二号の九に規定する分割型分割（法人課税信託に係る信託の分割を含む。）によるもの及び同条第十二号の十五の二に規定する株式分配以外のもの並びに所得税法第二十四条第一項に規定する出資等減少分配をいう。）により、又はその法人の解散による残余財産の分配として交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation through the acquisition by the corporation of its own shares or capital contributions (excluding acquisition through purchase in a market operated by a financial instruments exchange (meaning a financial instruments exchange prescribed in ; the same applies in paragraph (2) of the following Article) and other acquisition specified by Cabinet Order, and acquisition in the case where the shares or capital contributions listed in Article 57-4, paragraph (3), items (i) through (iii) of the Income Tax Act fall under the case prescribed in that paragraph);

法人の株主等がその法人の自己の株式又は出資の取得（金融商品取引所（に規定する金融商品取引所をいう。次条第二項において同じ。）の開設する市場における購入による取得その他の政令で定める取得及び所得税法第五十七条の四第三項第一号から第三号までに掲げる株式又は出資の同項に規定する場合に該当する場合における取得を除く。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation through the cancellation of capital contributions of the corporation (excluding cancellation of capital contributions it has acquired), the refund of capital contributions of the corporation, the refund of equity interest upon withdrawal or secession from the corporation, or the extinguishment of shares or capital contributions of the corporation without their acquisition by the corporation;

法人の株主等がその法人の出資の消却（取得した出資について行うものを除く。）、その法人の出資の払戻し、その法人からの退社若しくは脱退による持分の払戻し又はその法人の株式若しくは出資をその法人が取得することなく消滅させることにより交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the sum of the amount of money and the value of assets other than money received by a shareholder, member, or other investor of a corporation through an entity conversion of the corporation (limited to one in which assets other than shares or capital contributions of the corporation that has undergone the entity conversion were delivered upon the entity conversion);

法人の株主等がその法人の組織変更（当該組織変更に際して当該組織変更をしたその法人の株式又は出資以外の資産が交付されたものに限る。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the sum of the amount of money and the value of assets other than money received through the redemption of the principal of public and corporate bonds (including redemption by the method of purchase; hereinafter the same applies in this item) (including the value of money or assets other than money that are received together with that money or those assets and that arise from fluctuation in the value of the principal, and excluding the value of the following money or assets other than money received through the redemption of public and corporate bonds other than specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i)):

公社債の元本の償還（買入れの方法による償還を含む。以下この号において同じ。）により交付を受ける金銭の額及び金銭以外の資産の価額（当該金銭又は金銭以外の資産とともに交付を受ける金銭又は金銭以外の資産で元本の価額の変動に基因するものの価額を含むものとし、第三条第一項第一号に規定する特定公社債以外の公社債の償還により交付を受ける次に掲げる金銭又は金銭以外の資産の価額を除く。）の合計額

money or assets other than money received by the person (referred to as a "covered person" in (a)) or any other person specified by Cabinet Order in the case where the corporation that delivered the money or assets other than money would, on the date of the redemption, fall under a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if the covered person or a corporation having a special relationship with the covered person specified by Cabinet Order were selected as a shareholder serving as the basis for the determination;

その償還の日においてその者（イにおいて「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に当該金銭又は金銭以外の資産の交付をした法人が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該対象者その他の政令で定める者が交付を受ける金銭又は金銭以外の資産

of money or assets other than money received from a corporation (referred to as a "specified corporation" in (b)) other than a corporation that would, on the date of the redemption, fall under a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if the person (referred to as a "covered person" in (b)) or a corporation having a special relationship with the covered person specified by Cabinet Order were selected as a shareholder serving as the basis for the determination (referred to as a "family corporation" in (b)), those received from the specified corporation by the covered person or any other person specified by Cabinet Order in the case specified by Cabinet Order as a case where they are found to be substantially received from the family corporation;

その償還の日においてその者（ロにおいて「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に法人税法第二条第十号に規定する同族会社に該当することとなる法人（ロにおいて「同族会社」という。）以外の法人（ロにおいて「特定法人」という。）から交付を受ける当該金銭又は金銭以外の資産のうち、実質的に当該同族会社から交付を受けるものと認められる場合として政令で定める場合における当該対象者その他の政令で定める者が当該特定法人から交付を受けるもの

the sum of the amount of money and the value of assets other than money received as interest pertaining to separated-interest public and corporate bonds (meaning, of public and corporate bonds whose principal portion and interest portion are separated and each traded independently, public and corporate bonds that were the interest portion).

分離利子公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債をいう。）に係る利子として交付を受ける金銭の額及び金銭以外の資産の価額の合計額

The following amounts that a resident or a nonresident who has a permanent establishment holding a beneficial interest in an investment trust or a specified trust that issues beneficiary certificates (hereinafter referred to as an "investment trust, etc." in this paragraph) that falls under general shares, etc., or a bond-type beneficial interest that falls under general shares, etc., receives with respect to those beneficial interests are deemed to be revenue pertaining to capital gains, etc. on general shares, etc., and the provisions of the Income Tax Act and this Chapter apply:

投資信託若しくは特定受益証券発行信託（以下この項において「投資信託等」という。）の受益権で一般株式等に該当するもの又は社債的受益権で一般株式等に該当するものを有する居住者又は恒久的施設を有する非居住者がこれらの受益権につき交付を受ける次に掲げる金額は、一般株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。

the sum of the amount of money and the value of assets other than money received through the termination of the delisted specified trust that issues beneficiary certificates (meaning a specified trust that issues beneficiary certificates that meets the requirements specified by Cabinet Order, such as that its beneficial interests were listed on a financial instruments exchange prescribed in ; hereinafter the same applies in this item and the following item) (where the termination pertains to a merger of trusts of the delisted specified trust that issues beneficiary certificates, limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts were delivered to the beneficiaries of the delisted specified trust that issues beneficiary certificates (excluding money or other assets delivered to beneficiaries who oppose the merger of trusts as consideration based on their demand for purchase)) or through its partial cancellation;

その上場廃止特定受益証券発行信託（その受益権がに規定する金融商品取引所に上場されていたことその他の政令で定める要件に該当する特定受益証券発行信託をいう。以下この号及び次号において同じ。）の終了（当該上場廃止特定受益証券発行信託の信託の併合に係るものである場合にあつては、当該上場廃止特定受益証券発行信託の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

of the sum of the amount of money and the value of assets other than money received through the termination of the investment trust, etc. (excluding a delisted specified trust that issues beneficiary certificates; hereinafter the same applies in this item) (where the termination pertains to a merger of trusts of the investment trust, etc., limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts were delivered to the beneficiaries of the investment trust, etc. (excluding money or other assets delivered to beneficiaries who oppose the merger of trusts as consideration based on their demand for purchase)) or through its partial cancellation, the amount up to the amount held in trust for the investment trust, etc. (limited to the amount of the portion pertaining to the beneficial interests in the investment trust, etc.);

その投資信託等（上場廃止特定受益証券発行信託を除く。以下この号において同じ。）の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち当該投資信託等について信託されている金額（当該投資信託等の受益権に係る部分の金額に限る。）に達するまでの金額

of the sum of the amount of money and the value of assets other than money received through a trust split pertaining to the specified trust that issues beneficiary certificates (limited to one in which the beneficiaries of the split trust (meaning a trust that transfers part of its trust property through a trust split as trust property of another trust having the same trustee or of a new trust; the same applies in paragraph (4), item (ii) of the following Article) were delivered assets other than beneficial interests in the successor trust (meaning a trust that receives a transfer of part of the trust property from another trust having the same trustee through a trust split; the same applies in that item) (excluding money or other assets delivered to beneficiaries who oppose the trust split as consideration based on a demand for acquisition of beneficial interests prescribed in )), the amount up to the amount held in trust for the specified trust that issues beneficiary certificates (limited to the amount of the portion pertaining to the beneficial interests in the specified trust that issues beneficiary certificates);

その特定受益証券発行信託に係る信託の分割（分割信託（信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する信託をいう。次条第四項第二号において同じ。）の受益者に承継信託（信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける信託をいう。同号において同じ。）の受益権以外の資産（信託の分割に反対する当該受益者に対するに規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされたものに限る。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち当該特定受益証券発行信託について信託されている金額（当該特定受益証券発行信託の受益権に係る部分の金額に限る。）に達するまでの金額

the amount of money received through a refund of the principal of the specified trust that issues beneficiary certificates (excluding one made through the termination or partial cancellation of the trust pertaining to the specified trust that issues beneficiary certificates or through a trust split);

その特定受益証券発行信託の元本の払戻し（当該特定受益証券発行信託に係る信託の終了若しくは一部の解約又は信託の分割によるものを除く。）により交付を受ける金銭の額

the sum of the amount of money and the value of assets other than money received through the redemption of the principal of a bond-type beneficial interest.

社債的受益権の元本の償還により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

Beyond what is specified in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.

前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。

Where the provisions of paragraph (1) apply, the following applies:

第一項の規定の適用がある場合には、次に定めるところによる。

for the purpose of applying the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in item (xxx) of that paragraph is deemed to be replaced with "amount of timber income and the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of capital gains, etc. on general shares, etc.")";

所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等の金額（以下「一般株式等に係る譲渡所得等の金額」という。）」とする。

for the purpose of applying the provisions of Article 24, paragraph (2) of the Income Tax Act, the phrase "or miscellaneous income" in that paragraph is deemed to be replaced with ", capital gains or miscellaneous income";

所得税法第二十四条第二項の規定の適用については、同項中「又は雑所得」とあるのは、「、譲渡所得又は雑所得」とする。

for the purpose of applying the provisions of Article 33, paragraph (3) of the Income Tax Act, the phrase "Capital gains is" in that paragraph is deemed to be replaced with "Capital gains on general shares, etc. is", the phrase "the cost to transfer those assets" is deemed to be replaced with "the cost to transfer those assets and the interest on liabilities payable during that year that was incurred to acquire those assets", the phrase ", adding together the net balances" is deemed to be replaced with ", and adding together the net balances", and the phrase "; hereinafter such an amount is referred to as 'net gain' in this Article), then applying the special capital gains deduction against the net gain" is deemed to be replaced with ")";

所得税法第三十三条第三項の規定の適用については、同項中「譲渡所得の金額」とあるのは「一般株式等に係る譲渡所得の金額」と、「譲渡に要した費用の額」とあるのは「譲渡に要した費用の額並びにその年中に支払うべきその資産を取得するために要した負債の利子」と、「し、その残額」とあるのは「した残額」と、「。以下この条において「譲渡益」という。）から譲渡所得の特別控除額を控除した金額とする」とあるのは「）とする」とする。

for the purpose of applying the provisions of Article 69 of the Income Tax Act, the phrase "amount of capital gains" in paragraph (1) of that Article is deemed to be replaced with "amount of capital gains (for the amount of business income and the amount of capital gains, the amount calculated as if there were no capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) of the Act on Special Measures Concerning Taxation)", and the phrase "amount of each type of income" is deemed to be replaced with "amount of each type of income (excluding the amount of capital gains, etc. on general shares, etc.)";

所得税法第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（事業所得の金額及び譲渡所得の金額にあつては、租税特別措置法第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（一般株式等に係る譲渡所得等の金額を除く。）」とする。

for the purpose of applying the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of capital gains, etc. on general shares, etc.";

所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、一般株式等に係る譲渡所得等の金額」とする。

for the purpose of applying the provisions of Articles 92, 95 and 165-6 of the Income Tax Act, the phrase "the preceding Section (Tax Rates)" in Article 92, paragraph (1) of that Act is deemed to be replaced with "the preceding Section (Tax Rates) and Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) of the Act on Special Measures Concerning Taxation", the phrase "taxable gross income" is deemed to be replaced with "the sum of the taxable gross income and the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "amount of income tax on taxable gross income" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "amount of income tax for that year" in Article 95 and Article 165-6 of that Act is deemed to be replaced with "amount of income tax for that year and the amount of income tax under Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) of the Act on Special Measures Concerning Taxation";

所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第三十七条の十第一項に規定する一般株式等に係る課税譲渡所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、租税特別措置法第三十七条の十第一項の規定による所得税の額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）の規定による所得税の額」とする。

beyond what is specified in the preceding items, special provisions concerning applications or returns under Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations on income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.

前各号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。

Article 37-11Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.

第三十七条の十一（上場株式等に係る譲渡所得等の課税の特例）

Where a resident or a nonresident who has a permanent establishment transfers listed shares, etc. on or after January 1, 2016, with respect to the business income, capital gains and miscellaneous income from the transfer of the listed shares, etc. (excluding business income and miscellaneous income falling under the provisions of Article 41-2 of the Income Tax Act and capital gains falling under the provisions of Article 32, paragraph (2); referred to as "capital gains, etc. on listed shares, etc." in paragraphs (3) and (4)), notwithstanding the provisions of Articles 22 and 89 and Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to the transfer of the listed shares, etc. during that year (hereinafter referred to as the "amount of capital gains, etc. on listed shares, etc." in this paragraph), in an amount equivalent to 15 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of paragraph (6), item (v) of the preceding Article as applied mutatis mutandis pursuant to paragraph (6) apply, the amount after that application)). In this case, if there is an amount of losses arising in the calculation of the amount of capital gains, etc. on listed shares, etc., the amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.

居住者又は恒久的施設を有する非居住者が、平成二十八年一月一日以後に上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（所得税法第四十一条の二の規定に該当する事業所得及び雑所得並びに第三十二条第二項の規定に該当する譲渡所得を除く。第三項及び第四項において「上場株式等に係る譲渡所得等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対し、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（第六項において準用する前条第六項第五号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、上場株式等に係る譲渡所得等の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。

In this Article, "listed shares, etc." means the following among shares, etc. (meaning shares, etc. prescribed in paragraph (2) of the preceding Article; the same applies in item (i)):

この条において「上場株式等」とは、株式等（前条第二項に規定する株式等をいう。第一号において同じ。）のうち次に掲げるものをいう。

shares, etc. listed on a financial instruments exchange and others specified by Cabinet Order as being similar thereto;

株式等で金融商品取引所に上場されているものその他これに類するものとして政令で定めるもの

beneficial interests in an investment trust the offering of whose beneficial interests at its establishment was made through a public offering prescribed in Article 8-4, paragraph (1), item (ii) (excluding a specified stock investment trust prescribed in Article 3-2);

投資信託でその設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたもの（第三条の二に規定する特定株式投資信託を除く。）の受益権

investment equity prescribed in of a specified investment corporation prescribed in Article 8-4, paragraph (1), item (iii);

第八条の四第一項第三号にに規定する投資口

beneficial interests in a specified trust that issues beneficiary certificates (limited to one the offering of whose beneficial interests acquired by the settlor at the time of the conclusion of its trust contract was made through a public offering prescribed in Article 8-4, paragraph (1), item (iv));

特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が第八条の四第一項第四号に規定する公募により行われたものに限る。）の受益権

bond-type beneficial interests in a special purpose trust (limited to one the offering of whose bond-type beneficial interests acquired by the original entrustor at the time of the conclusion of its trust contract was made through a public offering prescribed in Article 8-2, paragraph (1), item (ii));

特定目的信託（その信託契約の締結時において原委託者が取得する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権

national government bonds and local government bonds;

国債及び地方債

bonds issued or guaranteed by a foreign state or a local government thereof;

外国又はその地方公共団体が発行し、又は保証する債券

bonds issued under a special Act by a corporation other than a company (excluding those pertaining to a foreign corporation, and investment corporation bonds prescribed in , short-term investment corporation bonds prescribed in , specified corporate bonds prescribed in and specified short-term corporate bonds prescribed in );

会社以外の法人が特別の法律により発行する債券（に規定する投資法人債、に規定する短期投資法人債、に規定する特定社債及びに規定する特定短期社債を除く。）

public and corporate bonds for which the public offering of securities prescribed in at the time of their issuance was made through a solicitation of offers to acquire prescribed in that is specified by Cabinet Order as falling under the case listed in ;

公社債でその発行の際のに規定する有価証券の募集がに規定する取得勧誘であつてに掲げる場合に該当するものとして政令で定めるものにより行われたもの

corporate bonds issued by a corporation that has submitted to the Prime Minister, within nine months (or 12 months, for a foreign corporation) before the date of their issuance, a securities registration statement prescribed in , an annual securities report prescribed in or any other document specified by Cabinet Order (referred to as an "annual securities report, etc." in item (xi), (b));

社債のうち、その発行の日前九月以内（外国法人にあつては、十二月以内）にに規定する有価証券届出書、に規定する有価証券報告書その他政令で定める書類（第十一号ロにおいて「有価証券報告書等」という。）を内閣総理大臣に提出している法人が発行するもの

public and corporate bonds issued based on public and corporate bond information (meaning basic information that should be disclosed concerning public and corporate bonds and their issuer, such as the type and total amount of public and corporate bonds to be issued within a certain period and the financial condition and business of the issuer of those public and corporate bonds; hereinafter the same applies in this item) published on a financial instruments exchange (including one similar thereto that has been established under the laws and regulations of a foreign state; hereinafter the same applies in this item) under the rules of the financial instruments exchange, for which the prospectus prepared at the time of their issuance states that the public and corporate bonds are issued based on that public and corporate bond information;

金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。以下この号において同じ。）において当該金融商品取引所の規則に基づき公表された公社債情報（一定の期間内に発行する公社債の種類及び総額、その公社債の発行者の財務状況及び事業の内容その他当該公社債及び当該発行者に関して明らかにされるべき基本的な情報をいう。以下この号において同じ。）に基づき発行する公社債で、その発行の際に作成される目論見書に、当該公社債が当該公社債情報に基づき発行されるものである旨の記載のあるもの

public and corporate bonds issued outside Japan that are listed below:

国外において発行された公社債で、次に掲げるもの

public and corporate bonds acquired in response to a secondary distribution of securities prescribed in (limited to one that is a solicitation of offers to sell, etc. prescribed in and falls under the case specified by Cabinet Order as falling under the case listed in ) (referred to as "bonds acquired in a secondary distribution" in (b)), custody of which has been continuously entrusted, since the time of the acquisition, to the business office (meaning a business office prescribed in that item; the same applies in (b)) of the financial instruments business operator, etc. (meaning a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i); the same applies in (b)) that conducted the secondary distribution of securities;

に規定する有価証券の売出し（に規定する売付け勧誘等であつてに掲げる場合に該当するものとして政令で定める場合に該当するものに限る。）に応じて取得した公社債（ロにおいて「売出し公社債」という。）で、当該取得の時から引き続き当該有価証券の売出しをした金融商品取引業者等（第三十七条の十一の三第三項第一号に規定する金融商品取引業者等をいう。ロにおいて同じ。）の営業所（同号に規定する営業所をいう。ロにおいて同じ。）において保管の委託がされているもの

public and corporate bonds acquired in response to a solicitation of offers to sell, etc. prescribed in (excluding bonds acquired in a secondary distribution) that were issued by a company that has submitted an annual securities report, etc. within nine months (or 12 months, for a foreign corporation) before the date of the acquisition (limited to those custody of which has been continuously entrusted, since the time of the acquisition, to the business office of the financial instruments business operator, etc. that made the solicitation of offers to sell, etc.);

に規定する売付け勧誘等に応じて取得した公社債（売出し公社債を除く。）で、当該取得の日前九月以内（外国法人にあつては、十二月以内）に有価証券報告書等を提出している会社が発行したもの（当該取得の時から引き続き当該売付け勧誘等をした金融商品取引業者等の営業所において保管の委託がされているものに限る。）

bonds issued or guaranteed by a foreign corporation that are specified by Cabinet Order;

外国法人が発行し、又は保証する債券で政令で定めるもの

corporate bonds issued by a person engaged in banking business or in type I financial instruments business prescribed in (excluding a type I small-amount electronic public offering handling business operator prescribed in and a special intermediary, etc. for unlisted securities prescribed in ), or by a corporation engaged in banking business or in financial instruments business prescribed in in a foreign state in accordance with the laws and regulations of the state (hereinafter referred to as a "bank, etc." in this item), or by any of the persons listed below (excluding those specified by Cabinet Order as bonds whose acquirers are substantially not many in number):

銀行業若しくはに規定する第一種金融商品取引業を行う者（に規定する第一種少額電子募集取扱業者及びに規定する非上場有価証券特例仲介等業者を除く。）若しくは外国の法令に準拠して当該国において銀行業若しくはに規定する金融商品取引業を行う法人（以下この号において「銀行等」という。）又は次に掲げる者が発行した社債（その取得をした者が実質的に多数でないものとして政令で定めるものを除く。）

a corporation that has a relationship specified by Cabinet Order as one in which a bank, etc. directly or indirectly holds all of its issued shares or capital contributions (referred to as a "relationship of full control" in (b));

銀行等がその発行済株式又は出資の全部を直接又は間接に保有する関係として政令で定める関係（ロにおいて「完全支配の関係」という。）にある法人

a corporation other than the bank, etc. with which a parent corporation (meaning a corporation that has a relationship specified by Cabinet Order as one of directly or indirectly holding all of the issued shares or capital contributions of a bank, etc.) has a relationship of full control;

親法人（銀行等の発行済株式又は出資の全部を直接又は間接に保有する関係として政令で定める関係のある法人をいう。）が完全支配の関係にある当該銀行等以外の法人

public and corporate bonds issued on or before December 31, 2015 (excluding those issued by a company that fell under a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act at the time of their issuance).

平成二十七年十二月三十一日以前に発行された公社債（その発行の時において法人税法第二条第十号に規定する同族会社に該当する会社が発行したものを除く。）

The amounts listed in the items of paragraph (3) of the preceding Article that a resident or a nonresident who has a permanent establishment holding listed shares, etc. receives with respect to the listed shares, etc., and the amount specified by Cabinet Order prescribed in that paragraph that such a person receives with respect to the listed shares, etc. due to a cause specified by Cabinet Order prescribed in that paragraph, are deemed to be revenue pertaining to capital gains, etc. on listed shares, etc., and the provisions of the Income Tax Act and this Chapter apply.

上場株式等を有する居住者又は恒久的施設を有する非居住者が、当該上場株式等につき交付を受ける前条第三項各号に掲げる金額及び同項に規定する政令で定める事由により当該上場株式等につき交付を受ける同項に規定する政令で定める金額は、上場株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。

The following amounts that a resident or a nonresident who has a permanent establishment holding a beneficial interest in an investment trust or a specified trust that issues beneficiary certificates (hereinafter referred to as an "investment trust, etc." in this paragraph) that falls under listed shares, etc., or a bond-type beneficial interest that falls under listed shares, etc., receives with respect to those beneficial interests are deemed to be revenue pertaining to capital gains, etc. on listed shares, etc., and the provisions of the Income Tax Act and this Chapter apply:

投資信託若しくは特定受益証券発行信託（以下この項において「投資信託等」という。）の受益権で上場株式等に該当するもの又は社債的受益権で上場株式等に該当するものを有する居住者又は恒久的施設を有する非居住者がこれらの受益権につき交付を受ける次に掲げる金額は、上場株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。

the sum of the amount of money and the value of assets other than money received through the termination of the investment trust, etc. (where the termination pertains to a merger of trusts of the investment trust, etc., limited to one pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts were delivered to the beneficiaries of the investment trust, etc. (excluding money or other assets delivered to beneficiaries who oppose the merger of trusts as consideration based on their demand for purchase)) or through its partial cancellation;

その投資信託等の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the sum of the amount of money and the value of assets other than money received through a trust split pertaining to the specified trust that issues beneficiary certificates (limited to one in which the beneficiaries of the split trust were delivered assets other than beneficial interests in the successor trust (excluding money or other assets delivered to beneficiaries who oppose the trust split as consideration based on a demand for acquisition of beneficial interests prescribed in ));

その特定受益証券発行信託に係る信託の分割（分割信託の受益者に承継信託の受益権以外の資産（信託の分割に反対する当該受益者に対するに規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされたものに限る。）により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

the amount of money received through a refund of the principal of the specified trust that issues beneficiary certificates (excluding one made through the termination or partial cancellation of the trust pertaining to the specified trust that issues beneficiary certificates or through a trust split);

その特定受益証券発行信託の元本の払戻し（当該特定受益証券発行信託に係る信託の終了若しくは一部の解約又は信託の分割によるものを除く。）により交付を受ける金銭の額

the sum of the amount of money and the value of assets other than money received through the redemption of the principal of a bond-type beneficial interest.

社債的受益権の元本の償還により交付を受ける金銭の額及び金銭以外の資産の価額の合計額

Beyond what is specified in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.

前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。

The provisions of paragraph (6) of the preceding Article apply mutatis mutandis where the provisions of paragraph (1) apply. In this case, in paragraph (6) of that Article, the phrase "Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.)" is deemed to be replaced with "Article 37-11, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.)", the phrase "amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "amount of capital gains, etc. on listed shares, etc.", the phrase "amount of capital gains on general shares, etc." is deemed to be replaced with "amount of capital gains on listed shares, etc.", the phrase "no capital gains, etc. on general shares, etc." is deemed to be replaced with "no capital gains, etc. on listed shares, etc.", the phrase "the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1)" is deemed to be replaced with "the amount of taxable capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)", and the phrase "under Article 37-10, paragraph (1)" is deemed to be replaced with "under Article 37-11, paragraph (1)".

前条第六項の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第六項中「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）」とあるのは「第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例）」と、「一般株式等に係る譲渡所得等の金額」とあるのは「上場株式等に係る譲渡所得等の金額」と、「一般株式等に係る譲渡所得の金額」とあるのは「上場株式等に係る譲渡所得の金額」と、「一般株式等に係る譲渡所得等が」とあるのは「上場株式等に係る譲渡所得等が」と、「第三十七条の十第一項に規定する一般株式等に係る課税譲渡所得等の金額」とあるのは「第三十七条の十一第一項に規定する上場株式等に係る課税譲渡所得等の金額」と、「第三十七条の十第一項の」とあるのは「第三十七条の十一第一項の」と読み替えるものとする。

Article 37-11-2Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value

第三十七条の十一の二（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例）

Where, with respect to a resident or a nonresident who has a permanent establishment, any of the following facts occurs as a case where a loss has arisen because specified managed shares, etc. held by that person (meaning shares or public and corporate bonds issued by a domestic corporation whose shares or public and corporate bonds, as listed shares, etc. held in a specified account prescribed in paragraph (1) of the following Article pertaining to a specified account (meaning a specified account prescribed in paragraph (3), item (i) of the following Article; hereinafter the same applies in this paragraph) opened by the resident or nonresident who has a permanent establishment (excluding those moved to the specified account pursuant to the provisions of Cabinet Order), have ceased to fall under listed shares, etc. (meaning listed shares, etc. prescribed in paragraph (2) of the preceding Article; hereinafter the same applies up to Article 37-11-4 and in Article 37-11-6 and Article 37-12-2), which, since the date on which they ceased to fall under listed shares, etc., have continuously been entered or recorded in the transfer account book (meaning the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares; hereinafter the same applies in this paragraph and the following paragraph and in paragraphs (1) and (3) of the following Article) pertaining to a specified management account (meaning an account that meets the requirements specified by Order of the Ministry of Finance, such as that custody of the shares or public and corporate bonds issued by a domestic corporation whose listed shares, etc. held in the specified account have ceased to fall under listed shares, etc. is entrusted by moving them from the specified account; hereinafter the same applies in this paragraph and the following paragraph) opened with the financial instruments business operator, etc. (meaning a financial instruments business operator, etc. prescribed in that item) with which the specified account is opened, or custody of which has been entrusted to the specified management account; hereinafter the same applies in this paragraph and the following paragraph) or public and corporate bonds held in a specified account (meaning public and corporate bonds issued by a domestic corporation that are entered or recorded in the transfer account book pertaining to the specified account or custody of which has been entrusted to the specified account) have lost their value as shares or public and corporate bonds, the occurrence of that fact is deemed to be a transfer of the specified managed shares, etc. or of the public and corporate bonds held in a specified account, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of losses arising from a transfer of listed shares, etc. prescribed in Article 37-12-2, paragraph (2), and the provisions of this Article, the preceding Article and Article 37-12-2 and other provisions of laws and regulations concerning income tax apply:

居住者又は恒久的施設を有する非居住者について、その有する特定管理株式等（当該居住者又は恒久的施設を有する非居住者の開設する特定口座（次条第三項第一号に規定する特定口座をいう。以下この項において同じ。）に係る同条第一項に規定する特定口座内保管上場株式等（政令で定めるところにより特定口座に移管されたものを除く。）が上場株式等（前条第二項に規定する上場株式等をいう。以下第三十七条の十一の四まで、第三十七条の十一の六及び第三十七条の十二の二において同じ。）に該当しないこととなつた内国法人が発行した株式又は公社債につき、当該上場株式等に該当しないこととなつた日以後引き続き当該特定口座を開設する金融商品取引業者等（同号に規定する金融商品取引業者等をいう。）に開設される特定管理口座（当該特定口座内保管上場株式等が上場株式等に該当しないこととなつた内国法人が発行した株式又は公社債につき当該特定口座から移管により保管の委託がされることその他の財務省令で定める要件を満たす口座をいう。以下この項及び次項において同じ。）に係る振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。以下この項及び次項並びに次条第一項及び第三項において同じ。）に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている当該内国法人が発行した株式又は公社債をいう。以下この項及び次項において同じ。）又は特定口座内公社債（当該特定口座に係る振替口座簿に記載若しくは記録がされ、又は当該特定口座に保管の委託がされている内国法人が発行した公社債をいう。）が株式又は公社債としての価値を失つたことによる損失が生じた場合として次に掲げる事実が発生したときは、当該事実が発生したことは当該特定管理株式等又は特定口座内公社債の譲渡をしたことと、当該損失の金額として政令で定める金額は第三十七条の十二の二第二項に規定する上場株式等の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この条、前条及び第三十七条の十二の二の規定その他の所得税に関する法令の規定を適用する。

the domestic corporation that issued the specified managed shares, etc. or the public and corporate bonds held in a specified account has dissolved (excluding dissolution due to a merger) and its liquidation has been completed;

当該特定管理株式等又は特定口座内公社債を発行した内国法人が解散（合併による解散を除く。）をし、その清算が結了したこと。

a fact specified by Cabinet Order as being similar to the fact listed in the preceding item.

前号に掲げる事実に類する事実として政令で定めるもの

Where a resident or a nonresident who has a permanent establishment transfers (including a transaction specified by Cabinet Order as being similar to a transfer, and excluding a transfer made by the method of a securities futures transaction; hereinafter the same applies up to Article 37-11-6 and in Article 37-12-2 and Article 37-13-3) specified managed shares, etc. that are entered or recorded in the transfer account book of a specified management account (where the person has two or more specified management accounts, each of them; hereinafter the same applies in this paragraph) or custody of which has been entrusted to a specified management account, the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of the specified managed shares, etc. and the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2)) other than the specified managed shares, etc. are to be calculated separately pursuant to the provisions of Cabinet Order.

居住者又は恒久的施設を有する非居住者が、特定管理口座（その者が二以上の特定管理口座を有する場合には、それぞれの特定管理口座。以下この項において同じ。）の振替口座簿に記載若しくは記録がされ、又は特定管理口座に保管の委託がされている特定管理株式等の譲渡（これに類するものとして政令で定めるものを含み、有価証券先物取引の方法により行うものを除く。以下第三十七条の十一の六まで、第三十七条の十二の二及び第三十七条の十三の三において同じ。）をした場合には、政令で定めるところにより、当該特定管理株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定管理株式等の譲渡以外の株式等（第三十七条の十第二項に規定する株式等をいう。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。

The provisions of paragraph (1) apply, pursuant to the provisions of Cabinet Order, only where the final return for the year that includes the date on which the fact prescribed in that paragraph occurred contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount specified by Cabinet Order as the amount of losses prescribed in that paragraph and other documents specified by Order of the Ministry of Finance.

第一項の規定は、政令で定めるところにより、同項に規定する事実が発生した日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項に規定する損失の金額として政令で定める金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。

Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.

税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraphs (1) and (2).

第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。

Article 37-11-3Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account

第三十七条の十一の三（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例）

Where a resident or a nonresident who has a permanent establishment transfers listed shares, etc. that, based on a contract for custody of listed shares, etc., are entered or recorded in the transfer account book pertaining to a specified account (where the person has two or more specified accounts, each of them; hereinafter the same applies in this paragraph and the following paragraph) or custody of which has been entrusted to a specified account (hereinafter referred to as "listed shares, etc. held in a specified account" up to Article 37-11-6), the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of the listed shares, etc. held in a specified account and the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in the following paragraph) other than the listed shares, etc. held in a specified account are to be calculated separately pursuant to the provisions of Cabinet Order.

居住者又は恒久的施設を有する非居住者が、上場株式等保管委託契約に基づき特定口座（その者が二以上の特定口座を有する場合には、それぞれの特定口座。以下この項及び次項において同じ。）に係る振替口座簿に記載若しくは記録がされ、又は特定口座に保管の委託がされている上場株式等（以下第三十七条の十一の六までにおいて「特定口座内保管上場株式等」という。）の譲渡をした場合には、政令で定めるところにより、当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定口座内保管上場株式等以外の株式等（第三十七条の十第二項に規定する株式等をいう。次項において同じ。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。

Where a resident or a nonresident who has a permanent establishment conducting margin transactions prescribed in or when-issued transactions (meaning transactions specified by Order of the Ministry of Finance that are transactions for the purchase and sale of securities before they are issued) (hereinafter referred to as "margin transactions, etc." in this Article and the following Article) processes margin transactions, etc. in listed shares, etc. in a specified account based on a contract for margin trading, etc. in listed shares, etc., the amount of business income or the amount of miscellaneous income from transfers of listed shares, etc. through margin transactions, etc. processed in the specified account or from transfers of listed shares, etc. made to settle the margin transactions, etc. (limited to the case where the transaction is settled by purchasing shares, etc. of the same class as the shares, etc. pertaining to the transfer of the listed shares, etc., or where the transfer is made to settle a transaction in which shares, etc. of the same class as the shares, etc. pertaining to the transfer of the listed shares, etc. were purchased; hereinafter referred to as a "transfer of listed shares, etc. through margin transactions, etc." in this paragraph, the following paragraph and paragraph (8)) and the amount of business income or the amount of miscellaneous income from transfers of shares, etc. other than transfers of listed shares, etc. through margin transactions, etc. are to be calculated separately pursuant to the provisions of Cabinet Order.

に規定する信用取引又は発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）（以下この条及び次条において「信用取引等」という。）を行う居住者又は恒久的施設を有する非居住者が、上場株式等信用取引等契約に基づき上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した信用取引等による上場株式等の譲渡又は当該信用取引等の決済のために行う上場株式等の譲渡（当該上場株式等の譲渡に係る株式等と同一銘柄の株式等の買付けにより取引の決済を行う場合又は当該上場株式等の譲渡に係る株式等と同一銘柄の株式等を買い付けた取引の決済のために行う場合に限る。以下この項、次項及び第八項において「信用取引等に係る上場株式等の譲渡」という。）による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場株式等の譲渡以外の株式等の譲渡による事業所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

specified account: an account that a resident or a nonresident who has a permanent establishment, in order to receive the application of the provisions of the preceding two paragraphs, has opened, by submitting, pursuant to the provisions of Cabinet Order, to the head of a business office (meaning a business office or office located in Japan; hereinafter the same applies in this Article, the following Article and Article 37-11-6) of a financial instruments business operator prescribed in (limited to a person engaged in type I financial instruments business prescribed in ), a registered financial institution prescribed in or an investment trust management company prescribed in (hereinafter referred to as a "financial instruments business operator, etc." in this Article, the following Article and Article 37-11-6) a written notification stating the name of the account, the name and location of the business office of the financial instruments business operator, etc., the types of account to be set up in the account, a statement to the effect that the person is to receive the application of the provisions of paragraph (1) or the preceding paragraph to the calculation of the amount of business income, the amount of capital gains or the amount of miscellaneous income from transfers of listed shares, etc. that are entered or recorded in the transfer account book pertaining to the account or custody of which has been entrusted to the account and from transfers of listed shares, etc. through margin transactions, etc. processed in the account, and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written notification for opening a specified account" up to paragraph (6)) (the submission includes the provision, by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology; the same applies in paragraph (1) of the following Article and Article 37-11-6, paragraph (2)), of the matters to be stated in the written notification for opening a specified account in lieu of submitting the written notification for opening a specified account; hereinafter the same applies up to paragraph (6)), based on a contract for custody of listed shares, etc. or a contract for margin trading, etc. in listed shares, etc. concluded with the financial instruments business operator, etc., for the entry or recording in the transfer account book or custody of listed shares, etc. or for margin transactions, etc. in listed shares, etc. (limited to an account in which no matters concerning transactions other than those based on these contracts and on a contract entrusting receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i) are handled);

特定口座　居住者又は恒久的施設を有する非居住者が、前二項の規定の適用を受けるため、に規定する金融商品取引業者（に規定する第一種金融商品取引業を行う者に限る。）、に規定する登録金融機関又はに規定する投資信託委託会社（以下この条、次条及び第三十七条の十一の六において「金融商品取引業者等」という。）の営業所（国内にある営業所又は事務所をいう。以下この条、次条及び第三十七条の十一の六において同じ。）の長に、政令で定めるところにより、その口座の名称、当該金融商品取引業者等の営業所の名称及び所在地、その口座に設ける勘定の種類、その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託がされている上場株式等の譲渡及びその口座において処理された信用取引等に係る上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額の計算につき第一項又は前項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下第六項までにおいて「特定口座開設届出書」という。）の提出（当該特定口座開設届出書の提出に代えて行う電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。次条第一項及び第三十七条の十一の六第二項において同じ。）による当該特定口座開設届出書に記載すべき事項の提供を含む。以下第六項までにおいて同じ。）をして、当該金融商品取引業者等との間で締結した上場株式等保管委託契約又は上場株式等信用取引等契約に基づき開設された上場株式等の振替口座簿への記載若しくは記録若しくは保管の委託又は上場株式等の信用取引等に係る口座（当該口座においてこれらの契約及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約に基づく取引以外の取引に関する事項を扱わないものに限る。）をいう。

contract for custody of listed shares, etc.: a contract concerning the entry or recording in the transfer account book or custody of listed shares, etc. (excluding one pertaining to margin transactions, etc.) concluded with a financial instruments business operator, etc. by the resident or nonresident who has a permanent establishment referred to in paragraph (1) in order to receive the application of the provisions of that paragraph, whose written contract provides that the entry or recording in the transfer account book or custody of listed shares, etc. is to be made in a specified custody account (meaning an account for keeping records concerning the entry or recording in the transfer account book or custody of listed shares, etc. that are, based on the contract, entered or recorded in the transfer account book pertaining to the account or deposited for custody in the account separately from records concerning other transactions) set up in the account pertaining to that entry or recording or custody, that only the following listed shares, etc. of the resident or nonresident who has a permanent establishment (excluding those specified by Cabinet Order) are to be accepted into the specified custody account, that the transfer of listed shares, etc. entered or recorded in the transfer account book or held in custody in the specified custody account is to be made by the method of entrusting the sale to the financial instruments business operator, etc., by the method of a transfer to the financial instruments business operator, etc. or by any other method specified by Cabinet Order, and other matters specified by Cabinet Order:

上場株式等保管委託契約　第一項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約（信用取引等に係るものを除く。）で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は当該記載若しくは記録又は保管の委託に係る口座に設けられた特定保管勘定（当該契約に基づき当該口座に係る振替口座簿に記載若しくは記録又は保管の委託がされる上場株式等につき、当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において行うこと、当該特定保管勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等（政令で定めるものを除く。）のみを受け入れること、当該特定保管勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすることその他政令で定める事項が定められているものをいう。

listed shares, etc. acquired, after the submission of the written notification for opening a specified account, through entrusting the purchase to the financial instruments business operator, etc. (including intermediation, brokerage or agency for the entrustment of the purchase) or acquired from the financial instruments business operator, etc., which are accepted into the account immediately after their acquisition;

特定口座開設届出書の提出後に、当該金融商品取引業者等への買付けの委託（当該買付けの委託の媒介、取次ぎ又は代理を含む。）により取得をした上場株式等又は当該金融商品取引業者等から取得をした上場株式等で、その取得後直ちに当該口座に受け入れるもの

listed shares, etc. moved, pursuant to the provisions of Cabinet Order, from a specified account of the resident or nonresident who has a permanent establishment that is opened with a financial instruments business operator, etc. other than the financial instruments business operator, etc. (referred to as an "other specified account" in (b)), in the case where all or part of the listed shares, etc. held in a specified account pertaining to the other specified account are moved (in the case where part of the listed shares, etc. held in a specified account are moved, limited to the case where all of the listed shares, etc. held in a specified account of the same class as the listed shares, etc. held in a specified account being moved are included in those being moved);

当該金融商品取引業者等以外の金融商品取引業者等に開設されている当該居住者又は恒久的施設を有する非居住者の特定口座（ロにおいて「他の特定口座」という。）から、政令で定めるところにより、当該他の特定口座に係る特定口座内保管上場株式等の全部又は一部の移管がされる場合（当該特定口座内保管上場株式等の一部の移管がされる場合にあつては、当該移管がされる特定口座内保管上場株式等と同一銘柄の特定口座内保管上場株式等は全て当該移管がされる特定口座内保管上場株式等に含まれる場合に限る。）の当該移管がされる上場株式等

listed shares, etc. specified by Cabinet Order beyond those listed in (a) and (b);

イ及びロに掲げるもののほか政令で定める上場株式等

contract for margin trading, etc. in listed shares, etc.: a contract concerning margin transactions, etc. in listed shares, etc. concluded with a financial instruments business operator, etc. by the resident or nonresident who has a permanent establishment referred to in the preceding paragraph in order to receive the application of the provisions of that paragraph, whose written contract provides that margin transactions, etc. in listed shares, etc. are to be processed in a specified margin transaction, etc. account (meaning an account for keeping records concerning the processing of margin transactions, etc. in listed shares, etc. processed in the account based on the contract separately from records concerning other transactions) set up in the account pertaining to the margin transactions, etc., that only matters concerning margin transactions, etc. in listed shares, etc. commenced after the submission of the written notification for opening a specified account are to be processed in the specified margin transaction, etc. account, and other matters specified by Cabinet Order.

上場株式等信用取引等契約　前項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の信用取引等に係る契約で、その契約書において、上場株式等の信用取引等は当該信用取引等に係る口座に設けられた特定信用取引等勘定（当該契約に基づき当該口座において処理される上場株式等の信用取引等につき、当該信用取引等の処理に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において処理すること、当該特定信用取引等勘定においては特定口座開設届出書の提出後に開始する上場株式等の信用取引等に関する事項のみを処理することその他の政令で定める事項が定められているものをいう。

A resident or a nonresident who has a permanent establishment who intends to submit a written notification for opening a specified account must, pursuant to the provisions of Cabinet Order, at the time of the submission, notify the head of the business office of the financial instruments business operator, etc. referred to in item (i) of the preceding paragraph of the person's name, date of birth, domicile (for a person who does not have a domicile in Japan, the place specified by Order of the Ministry of Finance; hereinafter the same applies in this paragraph, the following paragraph and paragraph (7)) and individual number (for a person who does not have an individual number and other persons specified by Cabinet Order, name, date of birth and domicile; the same applies in the following paragraph), by presenting a copy of the person's certificate of residence or other documents specified by Cabinet Order, or by transmitting an electronic certificate for signature, etc. (meaning an electronic certificate for signature prescribed in or other electromagnetic records (meaning records made in an electronic form, a magnetic form or any other form not recognizable to human perception, which are used in information processing by computers) that is specified by Order of the Ministry of Finance), and have the notified matters confirmed.

特定口座開設届出書の提出をしようとする居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、前項第一号の金融商品取引業者等の営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は署名用電子証明書等（に規定する署名用電子証明書その他の電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）であつて財務省令で定めるものをいう。）を送信して氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この項、次項及び第七項において同じ。）及び個人番号（個人番号を有しない者その他政令で定める者にあつては、氏名、生年月日及び住所。次項において同じ。）を告知し、当該告知をした事項につき確認を受けなければならない。

The head of a business office of a financial instruments business operator, etc. may not accept a written notification for opening a specified account that states a name, date of birth, domicile and individual number different from those notified under the preceding paragraph, or a written notification for opening a specified account submitted again by a resident or a nonresident who has a permanent establishment who has already opened a specified account with the financial instruments business operator, etc. (excluding a written notification for opening a specified account submitted in the case where the specified account is an account constituting a taxable minor's account prescribed in Article 37-14-2, paragraph (5), item (v), and a written notification for opening a specified account submitted in order to open a specified account as an account constituting a taxable minor's account prescribed in that item).

金融商品取引業者等の営業所の長は、前項の告知を受けたものと異なる氏名、生年月日、住所及び個人番号が記載されている特定口座開設届出書並びに当該金融商品取引業者等に既に特定口座を開設している居住者又は恒久的施設を有する非居住者から重ねて提出がされた特定口座開設届出書（当該特定口座が第三十七条の十四の二第五項第五号に規定する課税未成年者口座を構成する口座である場合に提出がされた特定口座開設届出書及び同号に規定する課税未成年者口座を構成する口座として特定口座を開設するために提出がされた特定口座開設届出書を除く。）については、これを受理することができない。

Beyond what is specified in the preceding paragraph, matters concerning the books that a financial instruments business operator, etc. is to keep for a specified account, matters concerning the notification in the case where an individual who has submitted a written notification for opening a specified account has changed or is to change, after the submission, the matters stated in the written notification for opening a specified account, or intends to cease receiving the application of the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.

前項に定めるもののほか、金融商品取引業者等が特定口座につき備え付けるべき帳簿に関する事項、特定口座開設届出書の提出をした個人がその提出後当該特定口座開設届出書に記載した事項を変更した若しくは変更する場合又は第一項若しくは第二項の規定の適用をやめようとする場合における届出に関する事項その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。

Where there is a specified account that was opened with a financial instruments business operator, etc. during a year, the financial instruments business operator, etc. must, pursuant to the provisions of Order of the Ministry of Finance, prepare two copies of a report stating the name and domicile of the resident or nonresident who has a permanent establishment who opened the specified account, the amount of consideration for transfers of listed shares, etc. processed in the specified account during that year, the amount of acquisition costs of those listed shares, etc., the amount of expenses incurred for the transfers, the amount of income or the amount of gain pertaining to the transfers, the amount of dividends and similar income on listed shares, etc. prescribed in Article 37-11-6, paragraph (1) accepted into the specified account (referred to as "dividends and similar income on listed shares, etc." in the following paragraph and paragraph (11)), and other matters specified by Order of the Ministry of Finance, and must, by January 31 of the following year (or, where the specified account is closed due to the cancellation of the contract for custody of listed shares, etc. or the contract for margin trading, etc. in listed shares, etc., or any other cause specified by Cabinet Order arises, partway through the year, by the last day of the month following the month that includes the date on which that cause arose), submit one copy to the district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which the specified account is opened, and deliver the other copy to the resident or nonresident who has a permanent establishment.

金融商品取引業者等は、その年において当該金融商品取引業者等に開設されていた特定口座がある場合には、財務省令で定めるところにより、当該特定口座を開設した居住者又は恒久的施設を有する非居住者の氏名及び住所、その年中に当該特定口座において処理された上場株式等の譲渡の対価の額、当該上場株式等の取得費の額、当該譲渡に要した費用の額、当該譲渡に係る所得の金額又は差益の金額、当該特定口座に受け入れた第三十七条の十一の六第一項に規定する上場株式等の配当等（次項及び第十一項において「上場株式等の配当等」という。）の額その他の財務省令で定める事項を記載した報告書二通を作成し、その年の翌年一月三十一日（年の中途で上場株式等保管委託契約又は上場株式等信用取引等契約の解約による特定口座の廃止その他政令で定める事由が生じた場合には、当該事由が生じた日の属する月の翌月末日）までに、一通を当該金融商品取引業者等の当該特定口座を開設する営業所の所在地の所轄税務署長に提出し、他の一通を当該居住者又は恒久的施設を有する非居住者に交付しなければならない。

Where, among the specified accounts that were opened with a financial instruments business operator, etc., there is one in which no transfer of listed shares, etc. held in a specified account pertaining to the specified account, no transfer of listed shares, etc. through margin transactions, etc. processed in the specified account and no acceptance of dividends and similar income on listed shares, etc. into the specified account took place during the year, the financial instruments business operator, etc. is not required, notwithstanding the provisions of the preceding paragraph, to deliver the report under that paragraph pertaining to the specified account to the resident or nonresident who has a permanent establishment who opened the specified account. However, if the resident or nonresident who has a permanent establishment so requests, the financial instruments business operator, etc. must deliver the report to that person.

金融商品取引業者等に開設されていた特定口座で、その年中に当該特定口座に係る特定口座内保管上場株式等の譲渡及び当該特定口座で処理した信用取引等に係る上場株式等の譲渡並びに当該特定口座への上場株式等の配当等の受入れが行われなかつたものがある場合には、当該金融商品取引業者等は、前項の規定にかかわらず、当該特定口座に係る同項の規定による報告書を当該特定口座を開設した居住者又は恒久的施設を有する非居住者に対して交付することを要しない。ただし、当該居住者又は恒久的施設を有する非居住者の請求があるときは、当該報告書をその者に交付しなければならない。

In lieu of delivering the report under paragraph (7) and the proviso to the preceding paragraph, a financial instruments business operator, etc. may, pursuant to the provisions of Cabinet Order, with the consent of the resident or nonresident who has a permanent establishment prescribed in those provisions, provide the matters to be stated in the report by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance; the same applies in Article 42-3, paragraph (6), item (iii)). However, if the resident or nonresident who has a permanent establishment so requests, the financial instruments business operator, etc. must deliver the report to that person.

金融商品取引業者等は、第七項及び前項ただし書の規定による報告書の交付に代えて、政令で定めるところにより、これらの規定に規定する居住者又は恒久的施設を有する非居住者の承諾を得て、当該報告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。第四十二条の三第六項第三号において同じ。）により提供することができる。ただし、当該居住者又は恒久的施設を有する非居住者の請求があるときは、当該報告書をその者に交付しなければならない。

In the case referred to in the main clause of the preceding paragraph, the financial instruments business operator, etc. referred to in that paragraph is deemed to have delivered the report referred to in paragraph (7) or the proviso to paragraph (8).

前項本文の場合において、同項の金融商品取引業者等は、第七項又は第八項ただし書の報告書を交付したものとみなす。

Special provisions to the provisions of Articles 224, 224-3 and 225 of the Income Tax Act concerning transfers of listed shares, etc. processed in a specified account or dividends and similar income on listed shares, etc. accepted into a specified account, and other necessary matters concerning the application of the provisions of paragraph (7) are specified by Cabinet Order.

特定口座において処理された上場株式等の譲渡又は特定口座に受け入れた上場株式等の配当等に係る所得税法第二百二十四条、第二百二十四条の三及び第二百二十五条の規定の特例その他第七項の規定の適用に関し必要な事項は、政令で定める。

If it is necessary for an investigation concerning the submission of the report referred to in paragraph (7), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office may ask questions of a person who is obligated to submit the report, inspect the books and documents and other articles concerning that person's specified accounts and the handling of listed shares, etc. in those specified accounts, or request the presentation or submission of those articles (including copies thereof).

国税庁、国税局又は税務署の当該職員は、第七項の報告書の提出に関する調査について必要があるときは、当該報告書を提出する義務がある者に質問し、その者の特定口座及び当該特定口座における上場株式等の取扱いに関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。

If it is necessary for an investigation concerning the submission of the report referred to in paragraph (7), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office may retain articles submitted in the investigation.

国税庁、国税局又は税務署の当該職員は、第七項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。

When asking questions, conducting an inspection, or requesting presentation or submission under the provisions of paragraph (12), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office must carry a certificate of identification and present it if so requested by a person concerned.

国税庁、国税局又は税務署の当該職員は、第十二項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。

The authority of the relevant officials under the provisions of paragraphs (12) and (13) must not be construed as being granted for the purpose of criminal investigation.

第十二項及び第十三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。

Beyond what is specified in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (13) are specified by Cabinet Order.

前項に定めるもののほか、第十三項の規定の適用に関し必要な事項は、政令で定める。

Article 37-11-4Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account

第三十七条の十一の四（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例）

Where a financial instruments business operator, etc. that pays, in Japan, to a resident or a nonresident who has a permanent establishment, the consideration for a transfer of listed shares, etc. held in a specified account pertaining to a specified account (meaning a specified account prescribed in paragraph (3), item (i) of the preceding Article; hereinafter the same applies in this Article) opened at its business office, or an amount equivalent to the gain pertaining to the settlement of margin transactions, etc. in listed shares, etc. processed in that specified account (excluding a settlement in which delivery of the shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2)) pertaining to the margin transactions, etc. is to be made; hereinafter referred to as a "cash settlement" up to Article 37-11-6), has received from the resident or nonresident who has a permanent establishment, pursuant to the provisions of Cabinet Order, by the earlier of the time when the person first transfers listed shares, etc. held in a specified account pertaining to the specified account in that year or the time when the person first makes a cash settlement in that year for margin transactions, etc. in listed shares, etc. processed in the specified account, the submission to the head of the business office of the financial instruments business operator, etc. at which the specified account is opened of a written notification choosing withholding for a specified account (meaning a document stating that the person is to receive the application of the provisions of this paragraph and other matters specified by Order of the Ministry of Finance; hereinafter the same applies in this paragraph) (including the provision, by electronic or magnetic means, of the matters to be stated in the written notification choosing withholding for a specified account in lieu of submitting the written notification choosing withholding for a specified account), if an adjusted income amount in a withholding-selected account arises from a transfer of listed shares, etc. held in a specified account pertaining to that specified account (hereinafter referred to as a "withholding-selected account" up to that Article) or from a cash settlement for margin transactions, etc. in listed shares, etc. processed in the withholding-selected account during that year, the financial instruments business operator, etc. must, when paying the consideration for the transfer or the amount equivalent to the gain pertaining to the cash settlement, collect income tax in the amount calculated by multiplying the adjusted income amount in a withholding-selected account by a tax rate of 15 percent, and pay it to the State by January 10 of the year following the year that includes the date of collection (or, in the case specified by Cabinet Order, by the date specified by Cabinet Order).

居住者又は恒久的施設を有する非居住者に対し国内においてその営業所に開設されている特定口座（前条第三項第一号に規定する特定口座をいう。以下この条において同じ。）に係る特定口座内保管上場株式等の譲渡の対価又は当該特定口座において処理された上場株式等の信用取引等の決済（当該信用取引等に係る株式等（第三十七条の十第二項に規定する株式等をいう。）の受渡しが行われることとなるものを除く。以下第三十七条の十一の六までにおいて「差金決済」という。）に係る差益に相当する金額の支払をする金融商品取引業者等は、当該居住者又は恒久的施設を有する非居住者から、政令で定めるところにより、その年最初に当該特定口座に係る特定口座内保管上場株式等の譲渡をする時又は当該特定口座において処理された上場株式等の信用取引等につきその年最初に差金決済を行う時のうちいずれか早い時までに、当該金融商品取引業者等の当該特定口座を開設する営業所の長に特定口座源泉徴収選択届出書（この項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類をいう。以下この項において同じ。）の提出（当該特定口座源泉徴収選択届出書の提出に代えて行う電磁的方法による当該特定口座源泉徴収選択届出書に記載すべき事項の提供を含む。）があつた場合において、その年中に行われた当該特定口座（以下同条までにおいて「源泉徴収選択口座」という。）に係る特定口座内保管上場株式等の譲渡又は当該源泉徴収選択口座において処理された上場株式等の信用取引等に係る差金決済により源泉徴収選択口座内調整所得金額が生じたときは、当該譲渡の対価又は当該差金決済に係る差益に相当する金額の支払をする際、当該源泉徴収選択口座内調整所得金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する年の翌年一月十日（政令で定める場合にあつては、政令で定める日）までに、これを国に納付しなければならない。

The adjusted income amount in a withholding-selected account prescribed in the preceding paragraph means, in the case where a transfer of listed shares, etc. held in a specified account pertaining to the withholding-selected account of a resident or a nonresident who has a permanent establishment opened at a business office of a financial instruments business operator, etc., or a cash settlement for margin transactions, etc. in listed shares, etc. processed in that withholding-selected account (excluding those deemed to be transfers pursuant to the provisions of Article 60-2, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act; hereinafter referred to as a "covered transfer, etc." in this paragraph and the following paragraph), takes place, if the amount listed in item (i) pertaining to that withholding-selected account of the resident or nonresident who has a permanent establishment (referred to as the "cumulative income amount in a withholding account" in the following paragraph) exceeds the amount listed in item (ii) (referred to as the "preceding cumulative income amount in a withholding account" in the following paragraph), the amount of the excess.

前項に規定する源泉徴収選択口座内調整所得金額とは、金融商品取引業者等の営業所に開設されている居住者又は恒久的施設を有する非居住者の源泉徴収選択口座に係る特定口座内保管上場株式等の譲渡又は当該源泉徴収選択口座において処理された上場株式等の信用取引等に係る差金決済（所得税法第六十条の二第一項又は第六十条の三第一項の規定により譲渡があつたものとみなされたものを除く。以下この項及び次項において「対象譲渡等」という。）が行われた場合において、当該居住者又は恒久的施設を有する非居住者の当該源泉徴収選択口座に係る第一号に掲げる金額（次項において「源泉徴収口座内通算所得金額」という。）が第二号に掲げる金額（次項において「源泉徴収口座内直前通算所得金額」という。）を超えるときにおける当該超える部分の金額をいう。

the amount obtained by adding together the amount listed in (a) and the amount listed in (b) (or zero, if that amount is below zero):

イに掲げる金額とロに掲げる金額とを合計した金額（当該金額が零を下回る場合には、零）

the amount obtained by deducting, from the total revenue from the transfer (meaning the amount specified by Cabinet Order as revenue from the transfer of listed shares, etc. held in a specified account; the same applies in (a) of the following item) pertaining to transfers of listed shares, etc. held in a specified account made in that year at or before the time of the covered transfer, etc., the total amount of acquisition costs, etc. (meaning the amount specified by Cabinet Order as the amount required for the acquisition of the listed shares, etc. held in a specified account so transferred and the amount of expenses incurred for the transfer; the same applies in (a) of that item) pertaining to the listed shares, etc. held in a specified account so transferred;

その年において当該対象譲渡等の時の以前にした特定口座内保管上場株式等の譲渡に係る譲渡収入金額（特定口座内保管上場株式等の譲渡に係る収入金額として政令で定める金額をいう。次号イにおいて同じ。）の総額からその譲渡をした特定口座内保管上場株式等に係る取得費等の金額（その譲渡をした特定口座内保管上場株式等の取得に要した金額及びその譲渡に要した費用の金額として政令で定める金額をいう。同号イにおいて同じ。）の総額を控除した金額

the amount obtained by deducting, from the total of the amounts specified by Cabinet Order as the amount of gain arising from cash settlements for margin transactions, etc. in listed shares, etc. made in that year at or before the time of the covered transfer, etc. (referred to as the "amount of gain" in (b) of the following item), the total of the amounts specified by Cabinet Order as the amount of loss arising from cash settlements for margin transactions, etc. in listed shares, etc. made at or before the time of the covered transfer, etc. (referred to as the "amount of settlement loss" in (b) of that item);

その年において当該対象譲渡等の時の以前に行われた上場株式等の信用取引等に係る差金決済により生じた差益の金額として政令で定める金額（次号ロにおいて「差益金額」という。）の総額から当該対象譲渡等の時の以前に行われた上場株式等の信用取引等に係る差金決済により生じた差損の金額として政令で定める金額（同号ロにおいて「差損金額」という。）の総額を控除した金額

the amount obtained by adding together the amount listed in (a) and the amount listed in (b) (or zero, if that amount is below zero):

イに掲げる金額とロに掲げる金額とを合計した金額（当該金額が零を下回る場合には、零）

the amount obtained by deducting, from the total revenue from the transfer pertaining to transfers of listed shares, etc. held in a specified account made in that year before the time of the covered transfer, etc., the total amount of acquisition costs, etc. pertaining to the listed shares, etc. held in a specified account so transferred;

その年において当該対象譲渡等の時の前にした特定口座内保管上場株式等の譲渡に係る譲渡収入金額の総額からその譲渡をした特定口座内保管上場株式等に係る取得費等の金額の総額を控除した金額

the amount obtained by deducting, from the total of the amounts of gain arising from cash settlements for margin transactions, etc. in listed shares, etc. made in that year before the time of the covered transfer, etc., the total of the amounts of settlement loss arising from cash settlements for margin transactions, etc. in listed shares, etc. made before the time of the covered transfer, etc.

その年において当該対象譲渡等の時の前に行われた上場株式等の信用取引等に係る差金決済により生じた差益金額の総額から当該対象譲渡等の時の前に行われた上場株式等の信用取引等に係る差金決済により生じた差損金額の総額を控除した金額

Where, in the withholding-selected account of a resident or a nonresident who has a permanent establishment, the cumulative income amount in a withholding account pertaining to a covered transfer, etc. made during the year becomes less than the preceding cumulative income amount in a withholding account as a result of the covered transfer, etc., or where there is an amount of specified expenses (meaning, of the amount of expenses payable to the financial instruments business operator, etc. based on a discretionary investment contract prescribed in concluded by the person, the amount that is to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income pertaining to the covered transfer, etc., and that, as of December 31 of that year (or, in the case specified by Cabinet Order, the date specified by Cabinet Order), is not included in the amounts processed in calculating the total amount of acquisition costs, etc. prescribed in item (i), (a) of the preceding paragraph or the amount of gain and the amount of settlement loss prescribed in (b) of that item; hereinafter the same applies in this paragraph) for covered transfers, etc. made during the year, the financial instruments business operator, etc. that has opened the withholding-selected account must, each time, refund to the resident or nonresident who has a permanent establishment the income tax equivalent to the amount calculated by multiplying the amount of the shortfall or the amount of specified expenses (where the amount of specified expenses exceeds the cumulative income amount in a withholding account pertaining to the last covered transfer, etc. made in the withholding-selected account during that year, the amount after deducting the excess) by 15 percent.

居住者又は恒久的施設を有する非居住者の源泉徴収選択口座を開設している金融商品取引業者等は、当該源泉徴収選択口座において、その年中に行われた対象譲渡等により当該対象譲渡等に係る源泉徴収口座内通算所得金額が源泉徴収口座内直前通算所得金額に満たないこととなつた場合又はその年中に行われた対象譲渡等につき特定費用の金額（その者が締結したロに規定する投資一任契約に基づき当該金融商品取引業者等に支払うべき費用の額のうち当該対象譲渡等に係る事業所得の金額又は雑所得の金額の計算上必要経費に算入されるべき金額でその年十二月三十一日（政令で定める場合にあつては、政令で定める日）において前項第一号イに規定する取得費等の金額の総額並びに同号ロに規定する差益金額及び差損金額の計算上処理された金額に含まれないものをいう。以下この項において同じ。）がある場合には、その都度、当該居住者又は恒久的施設を有する非居住者に対し、当該満たない部分の金額又は当該特定費用の金額（当該特定費用の金額が当該源泉徴収選択口座においてその年最後に行われた対象譲渡等に係る源泉徴収口座内通算所得金額を超える場合には、その超える部分の金額を控除した金額）に百分の十五を乗じて計算した金額に相当する所得税を還付しなければならない。

Income tax to be collected and paid pursuant to the provisions of paragraph (1) is deemed to be income tax pertaining to withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes and the National Tax Collection Act apply thereto.

第一項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。

Beyond what is specified in the preceding paragraph, special provisions concerning the application of laws and regulations concerning income tax in the case where there is an amount of income tax collected pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.

前項に定めるもののほか、第一項の規定により徴収された所得税の額がある場合における所得税に関する法令の適用に関する特例その他同項から第三項までの規定の適用に関し必要な事項は、政令で定める。

Article 37-11-5Income from Transfers of Listed Shares, etc. for Which No Final Return Is Required

第三十七条の十一の五（確定申告を要しない上場株式等の譲渡による所得）

A resident or a nonresident who has a permanent establishment who holds a withholding-selected account pertaining to income tax for a given year and has the amounts listed in the following items with respect to that withholding-selected account may, with respect to income tax for that year, apply the provisions of Articles 120 through 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and of Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the amounts listed in those items (where the amounts listed in those items pertain to the same withholding-selected account, for that withholding-selected account, the amount listed in item (i) and the amount listed in item (ii)) from the calculation of the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) or the amount of capital losses on listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (6), or of the amount of income other than employment income and retirement income prescribed in Article 121, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) or the amount of income other than miscellaneous income pertaining to public pensions, etc. prescribed in Article 121, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act):

その年分の所得税に係る源泉徴収選択口座を有する居住者又は恒久的施設を有する非居住者で、当該源泉徴収選択口座につき次の各号に掲げる金額を有するものは、その年分の所得税については、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額若しくは第三十七条の十二の二第二項若しくは第六項に規定する上場株式等に係る譲渡損失の金額又は所得税法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額の計算上当該各号に掲げる金額（当該各号に掲げる金額が同一の源泉徴収選択口座に係るものである場合には、当該源泉徴収選択口座については、第一号に掲げる金額及び第二号に掲げる金額）を除外したところにより、同法第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）及び第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。

the amount of business income, the amount of capital gains and the amount of miscellaneous income from transfers of listed shares, etc. held in a specified account pertaining to a withholding-selected account (where the person holds two or more withholding-selected accounts, each of them; the same applies in the following item) made during that year, calculated under the provisions of Article 37-11-3, paragraph (1) with respect to those transfers, and the amount of losses arising in the calculation of the amount of that income;

その年中にした源泉徴収選択口座（その者が源泉徴収選択口座を二以上有する場合には、それぞれの源泉徴収選択口座。次号において同じ。）に係る特定口座内保管上場株式等の譲渡につき第三十七条の十一の三第一項の規定に基づいて計算された当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額並びにこれらの所得の金額の計算上生じた損失の金額

the amount of business income and the amount of miscellaneous income from transfers of listed shares, etc. through margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) pertaining to cash settlements processed in a withholding-selected account during that year, calculated under the provisions of that paragraph with respect to those transfers, and the amount of losses arising in the calculation of the amount of that income.

その年中に源泉徴収選択口座において処理された差金決済に係る第三十七条の十一の三第二項に規定する信用取引等に係る上場株式等の譲渡につき同項の規定により計算された当該信用取引等に係る上場株式等の譲渡による事業所得の金額及び雑所得の金額並びにこれらの所得の金額の計算上生じた損失の金額

Where a determination under Article 25 of the Act on General Rules for National Taxes (including a reassessment under Article 24 or Article 26 of that Act pertaining to the determination) is made with respect to income tax for that year of a resident or a nonresident who has a permanent establishment prescribed in the preceding paragraph, for the purpose of applying those provisions, the amounts listed in the items of that paragraph are not to be included in the tax base, etc. prescribed in those Articles.

前項に規定する居住者又は恒久的施設を有する非居住者のその年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項各号に掲げる金額は、これらの条に規定する課税標準等には含まれないものとする。

Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。

Article 37-11-6Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account

第三十七条の十一の六（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例）

With respect to those of the dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) (hereinafter referred to as "dividends and similar income on listed shares, etc." in this Article) received by a resident or a nonresident who has a permanent establishment who holds a withholding-selected account that have been accepted into the specified account for dividends and similar income on listed shares, etc. set up in the withholding-selected account based on a contract entrusting receipt of listed share dividends, etc. concluded by the resident or nonresident who has a permanent establishment with the financial instruments business operator, etc. with which the withholding-selected account is opened (hereinafter referred to as "dividends and similar income in a withholding-selected account" in this Article), the amount of interest income and the amount of dividend income pertaining to the dividends and similar income in a withholding-selected account and the amount of interest income and the amount of dividend income pertaining to interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act; the same applies in paragraph (4), item (i)) and dividends and similar income (meaning dividends and similar income prescribed in Article 24, paragraph (1) of that Act; the same applies in that item) other than the dividends and similar income in a withholding-selected account are to be calculated separately pursuant to the provisions of Cabinet Order.

源泉徴収選択口座を有する居住者又は恒久的施設を有する非居住者が支払を受ける第八条の四第一項に規定する上場株式等の配当等（以下この条において「上場株式等の配当等」という。）のうち、当該居住者又は恒久的施設を有する非居住者が当該源泉徴収選択口座を開設している金融商品取引業者等と締結した上場株式配当等受領委任契約に基づき当該源泉徴収選択口座に設けられた特定上場株式配当等勘定に受け入れられたもの（以下この条において「源泉徴収選択口座内配当等」という。）については、政令で定めるところにより、当該源泉徴収選択口座内配当等に係る利子所得の金額及び配当所得の金額と当該源泉徴収選択口座内配当等以外の利子等（所得税法第二十三条第一項に規定する利子等をいう。第四項第一号において同じ。）及び配当等（同法第二十四条第一項に規定する配当等をいう。同号において同じ。）に係る利子所得の金額及び配当所得の金額とを区分して、これらの金額を計算するものとする。

A resident or a nonresident who has a permanent establishment who seeks the application of the provisions of the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit to the head of the business office of the financial instruments business operator, etc. at which the withholding-selected account in which the specified account for dividends and similar income on listed shares, etc. has been set up is opened, a written notification stating the name and location of the business office of the financial instruments business operator, etc., a statement to the effect that the person requests that dividends and similar income on listed shares, etc. whose payment is handled by the financial instruments business operator, etc. be accepted into the specified account for dividends and similar income on listed shares, etc. set up in the withholding-selected account, a statement to the effect that the person seeks the application of the provisions of that paragraph with respect to the dividends and similar income on listed shares, etc. so accepted, and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "notification of commencement of acceptance of dividends and similar income in a withholding-selected account" in this paragraph) (the submission includes the provision, by electronic or magnetic means, of the matters to be stated in the notification of commencement of acceptance of dividends and similar income in a withholding-selected account in lieu of submitting the notification of commencement of acceptance of dividends and similar income in a withholding-selected account; referred to as the "submission of the notification of commencement of acceptance of dividends and similar income in a withholding-selected account" in the following paragraph).

前項の規定の適用を受けようとする居住者又は恒久的施設を有する非居住者は、特定上場株式配当等勘定が設けられた源泉徴収選択口座が開設されている金融商品取引業者等の営業所の長に、政令で定めるところにより、当該金融商品取引業者等の営業所の名称及び所在地、当該金融商品取引業者等が支払の取扱いをする上場株式等の配当等につき当該源泉徴収選択口座に設けられた特定上場株式配当等勘定への受入れを依頼する旨、当該受け入れられた上場株式等の配当等について同項の規定の適用を受けようとする旨その他の財務省令で定める事項を記載した届出書（以下この項において「源泉徴収選択口座内配当等受入開始届出書」という。）の提出（当該源泉徴収選択口座内配当等受入開始届出書の提出に代えて行う電磁的方法による当該源泉徴収選択口座内配当等受入開始届出書に記載すべき事項の提供を含む。次項において「源泉徴収選択口座内配当等受入開始届出書の提出」という。）をしなければならない。

The head of the business office of a financial instruments business operator, etc. that has received the submission of the notification of commencement of acceptance of dividends and similar income in a withholding-selected account referred to in the preceding paragraph is to accept into the specified account for dividends and similar income on listed shares, etc. pertaining to the withholding-selected account of the resident or nonresident who has a permanent establishment who submitted that notification of commencement of acceptance of dividends and similar income in a withholding-selected account all of the dividends and similar income on listed shares, etc. paid to that resident or nonresident who has a permanent establishment for which payment is determined on or after the day on which the submission of that notification of commencement of acceptance of dividends and similar income in a withholding-selected account was received (in the case of interest on bearer public and corporate bonds, distributions of surplus on bearer shares, etc. prescribed in Article 225, paragraph (1) of the Income Tax Act, or distributions of proceeds pertaining to beneficiary certificates of a bearer investment trust or of a bearer specified trust that issues beneficiary certificates, those paid on or after that day), the payment of which is handled by the financial instruments business operator, etc. (limited to those that satisfy the requirements specified by Cabinet Order); provided, however, that this does not apply if, pursuant to the provisions of Cabinet Order, the resident or nonresident who has a permanent establishment has submitted to the head of the business office of the financial instruments business operator, etc. a written notification stating a request to stop the acceptance of those dividends and similar income on listed shares, etc. into the specified account for dividends and similar income on listed shares, etc.

前項の源泉徴収選択口座内配当等受入開始届出書の提出を受けた金融商品取引業者等の営業所の長は、当該源泉徴収選択口座内配当等受入開始届出書の提出をした居住者又は恒久的施設を有する非居住者に対して支払われる上場株式等の配当等で当該源泉徴収選択口座内配当等受入開始届出書の提出を受けた日以後に支払の確定するもの（無記名の公社債の利子、所得税法第二百二十五条第一項に規定する無記名株式等の剰余金の配当又は無記名の投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配にあつては、同日以後に支払われるもの）のうち当該金融商品取引業者等が支払の取扱いをするもの（政令で定める要件を満たすものに限る。）の全てを、当該居住者又は恒久的施設を有する非居住者の源泉徴収選択口座に係る特定上場株式配当等勘定に受け入れるものとする。ただし、政令で定めるところにより、当該居住者又は恒久的施設を有する非居住者が、当該金融商品取引業者等の営業所の長に対し、当該上場株式等の配当等の特定上場株式配当等勘定への受入れをやめることを依頼する旨を記載した届出書を提出した場合は、この限りでない。

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

contract entrusting receipt of listed share dividends, etc.: a contract concerning the entrustment of the receipt of dividends and similar income on listed shares, etc. that the resident or nonresident who has a permanent establishment referred to in paragraph (1) has concluded with a financial instruments business operator, etc. in order to receive the application of the provisions of that paragraph, in the contract document of which it is provided that the dividends and similar income on listed shares, etc. the payment of which is handled by the financial instruments business operator, etc. may be accepted into the specified account for dividends and similar income on listed shares, etc. established in the withholding-selected account pertaining to the receipt of those dividends and similar income on listed shares, etc., that only those of the following interest and similar income or dividends and similar income paid to the resident or nonresident who has a permanent establishment that fall under dividends and similar income on listed shares, etc. (limited to those pertaining to listed shares, etc. that are entered or recorded in the transfer account book under the Act on Book-Entry Transfer of Corporate Bonds and Shares of the financial instruments business operator, etc. pertaining to the business office of the financial instruments business operator, etc. at which the withholding-selected account has been opened, or the custody of which has been entrusted to that business office) are to be accepted into that specified account for dividends and similar income on listed shares, etc., and other matters specified by Cabinet Order;

上場株式配当等受領委任契約　第一項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の配当等の受領の委任に関する契約で、その契約書において、当該金融商品取引業者等が支払の取扱いをする上場株式等の配当等を当該上場株式等の配当等の受領に係る源泉徴収選択口座に設けられた特定上場株式配当等勘定に受け入れることができること、当該特定上場株式配当等勘定においては当該居住者又は恒久的施設を有する非居住者に対して支払われる次に掲げる利子等又は配当等のうち上場株式等の配当等に該当するもの（当該源泉徴収選択口座が開設されている金融商品取引業者等の営業所に係る金融商品取引業者等の社債、株式等の振替に関する法律に規定する振替口座簿に記載若しくは記録がされ、又は当該営業所に保管の委託がされている上場株式等に係るものに限る。）のみを受け入れることその他政令で定める事項が定められているものをいう。

interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) (excluding interest and similar income on foreign general public and corporate bonds, etc. prescribed in paragraph (1) of that Article) from which income tax is to be collected by the financial instruments business operator, etc. pursuant to the provisions of paragraph (3) of that Article;

第三条の三第二項に規定する国外公社債等の利子等（同条第一項に規定する国外一般公社債等の利子等を除く。）で同条第三項の規定に基づき当該金融商品取引業者等により所得税が徴収されるべきもの

dividends and similar income on foreign investment trusts, etc., other than dividends and similar income on foreign privately-placed bond-based investment trusts, etc. listed in Article 8-3, paragraph (2), item (ii), from which income tax is to be collected by the financial instruments business operator, etc. pursuant to the provisions of paragraph (3) of that Article;

第八条の三第二項第二号に掲げる国外私募公社債等運用投資信託等の配当等以外の国外投資信託等の配当等で同条第三項の規定に基づき当該金融商品取引業者等により所得税が徴収されるべきもの

dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) from which income tax is to be collected by the financial instruments business operator, etc. pursuant to the provisions of paragraph (2) of that Article;

第九条の二第一項に規定する国外株式の配当等で同条第二項の規定に基づき当該金融商品取引業者等により所得税が徴収されるべきもの

dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) from which income tax is to be collected by the financial instruments business operator, etc. pursuant to the provisions of that paragraph.

第九条の三の二第一項に規定する上場株式等の配当等で同項の規定に基づき当該金融商品取引業者等により所得税が徴収されるべきもの

specified account for dividends and similar income on listed shares, etc.: an account for keeping records of dividends and similar income on listed shares, etc. received in a withholding-selected account under a contract entrusting receipt of listed share dividends, etc., separately from records of other dividends and similar income on listed shares, etc.

特定上場株式配当等勘定　上場株式配当等受領委任契約に基づき源泉徴収選択口座において交付を受ける上場株式等の配当等につき、当該上場株式等の配当等に関する記録を他の上場株式等の配当等に関する記録と区分して行うための勘定をいう。

The due date for payment of the amount of income tax collected, with regard to dividends and similar income in a withholding-selected account, by the financial instruments business operator, etc. at which the withholding-selected account has been opened pursuant to the provisions of Article 3-3, paragraph (3) (excluding the part pertaining to interest and similar income on foreign general public and corporate bonds, etc. prescribed in paragraph (1) of that Article; the same applies in the following paragraph and paragraph (7)), Article 8-3, paragraph (3) (limited to the part pertaining to paragraph (2), item (ii) of that Article; the same applies in the following paragraph and paragraph (7)), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) is, notwithstanding those provisions, January 10 of the year following the year that includes the day of collection prescribed in those provisions (or, in the cases specified by Cabinet Order, the day specified by Cabinet Order).

源泉徴収選択口座が開設されている金融商品取引業者等が、源泉徴収選択口座内配当等につき、第三条の三第三項（同条第一項に規定する国外一般公社債等の利子等に係る部分を除く。次項及び第七項において同じ。）、第八条の三第三項（同条第二項第二号に係る部分に限る。次項及び第七項において同じ。）、第九条の二第二項又は第九条の三の二第一項の規定に基づき徴収した所得税の額の納期限は、これらの規定にかかわらず、これらの規定に規定する徴収の日の属する年の翌年一月十日（政令で定める場合にあつては、政令で定める日）とする。

In the case where the financial instruments business operator, etc. referred to in the preceding paragraph calculates the amount of income tax to be collected and paid with regard to dividends and similar income in a withholding-selected account paid to a resident or nonresident who has a permanent establishment, if there are any of the amounts listed in the following items with regard to the withholding-selected account pertaining to those dividends and similar income in a withholding-selected account, the amount of income tax to be collected and paid with regard to those dividends and similar income in a withholding-selected account is, pursuant to the provisions of Cabinet Order, the amount calculated by applying the provisions of Article 3-3, paragraph (3), Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1), deeming the balance remaining after deducting the total of the amounts listed in those items from the total amount of dividends and similar income in a withholding-selected account delivered during that year to be the amount delivered prescribed in those provisions with regard to interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (3), dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (3), dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (2), or dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1):

前項の金融商品取引業者等が居住者又は恒久的施設を有する非居住者に対して支払われる源泉徴収選択口座内配当等について徴収して納付すべき所得税の額を計算する場合において、当該源泉徴収選択口座内配当等に係る源泉徴収選択口座につき次の各号に掲げる金額があるときは、当該源泉徴収選択口座内配当等について徴収して納付すべき所得税の額は、政令で定めるところにより、その年中に交付をした源泉徴収選択口座内配当等の額の総額から当該各号に掲げる金額の合計額を控除した残額を第三条の三第三項に規定する国外公社債等の利子等、第八条の三第三項に規定する国外投資信託等の配当等、第九条の二第二項に規定する国外株式の配当等又は第九条の三の二第一項に規定する上場株式等の配当等に係るこれらの規定に規定する交付をする金額とみなしてこれらの規定を適用して計算した金額とする。

the amount specified by Cabinet Order as the amount of losses arising in the calculation of the amount of business income, the amount of capital gains and the amount of miscellaneous income from the transfer of listed shares, etc. held in a specified account, as calculated pursuant to the provisions of Article 37-11-3, paragraph (1), with regard to the transfer of listed shares, etc. held in a specified account pertaining to the withholding-selected account made during that year;

その年中にした当該源泉徴収選択口座に係る特定口座内保管上場株式等の譲渡につき第三十七条の十一の三第一項の規定に基づいて計算された当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額の計算上生じた損失の金額として政令で定める金額

the amount specified by Cabinet Order as the amount of losses arising in the calculation of the amount of business income and the amount of miscellaneous income from the transfer of listed shares, etc. pertaining to margin transactions, etc., as calculated pursuant to the provisions of Article 37-11-3, paragraph (2), with regard to the transfer of listed shares, etc. pertaining to margin transactions, etc. prescribed in that paragraph pertaining to cash settlement processed in the withholding-selected account during that year.

その年中に当該源泉徴収選択口座において処理された差金決済に係る第三十七条の十一の三第二項に規定する信用取引等に係る上場株式等の譲渡につき同項の規定により計算された当該信用取引等に係る上場株式等の譲渡による事業所得の金額及び雑所得の金額の計算上生じた損失の金額として政令で定める金額

In the case referred to in the preceding paragraph, if, with regard to dividends and similar income in a withholding-selected account paid to the resident or nonresident who has a permanent establishment, the amount of income tax already collected during that year by the financial instruments business operator, etc. upon the delivery of those dividends and similar income in a withholding-selected account pursuant to the provisions of Article 3-3, paragraph (3), Article 8-3, paragraph (3), Article 9-2, paragraph (2) or Article 9-3-2, paragraph (1) exceeds the amount of income tax calculated by applying the provisions of the preceding paragraph, the financial instruments business operator, etc. must refund to the resident or nonresident who has a permanent establishment the income tax equivalent to the amount of the excess.

前項の場合において、当該居住者又は恒久的施設を有する非居住者に対して支払われる源泉徴収選択口座内配当等について、その年中に当該金融商品取引業者等が当該源泉徴収選択口座内配当等の交付の際に第三条の三第三項、第八条の三第三項、第九条の二第二項又は第九条の三の二第一項の規定により既に徴収した所得税の額が前項の規定を適用して計算した所得税の額を超えるときは、当該金融商品取引業者等は、当該居住者又は恒久的施設を有する非居住者に対し、当該超える部分の金額に相当する所得税を還付しなければならない。

With regard to dividends and similar income in a withholding-selected account, the amount to be included in revenue in calculating the amount of interest income or the amount of dividend income for the relevant year is, notwithstanding the provisions of Article 36 of the Income Tax Act, the amount received in that year from the financial instruments business operator, etc. at which the withholding-selected account pertaining to those dividends and similar income in a withholding-selected account has been opened.

源泉徴収選択口座内配当等については、その年分の利子所得の金額又は配当所得の金額の計算上収入金額とすべき金額は、所得税法第三十六条の規定にかかわらず、その年において当該源泉徴収選択口座内配当等に係る源泉徴収選択口座が開設されている金融商品取引業者等から交付を受けた金額とする。

The provisions of Article 8-5, paragraph (1) are to be applied to dividends and similar income in a withholding-selected account held by a resident or nonresident who has a permanent establishment, notwithstanding the provisions of paragraph (4) of that Article, separately for each total of the amount of interest income and the amount of dividend income pertaining to the dividends and similar income in a withholding-selected account received during that year as calculated pursuant to the provisions of paragraph (1) (where the person holds dividends and similar income in a withholding-selected account in two or more withholding-selected accounts, the dividends and similar income in a withholding-selected account held in each of those withholding-selected accounts).

居住者又は恒久的施設を有する非居住者が有する源泉徴収選択口座内配当等についての第八条の五第一項の規定の適用は、同条第四項の規定にかかわらず、第一項の規定により計算されたその年中に交付を受けた源泉徴収選択口座内配当等（その者が二以上の源泉徴収選択口座において源泉徴収選択口座内配当等を有する場合には、それぞれの源泉徴収選択口座において有する源泉徴収選択口座内配当等）に係る利子所得の金額及び配当所得の金額の合計額ごとに行うものとする。

Where the provisions of paragraph (1) of the preceding Article are not applied with regard to the amounts listed in the items of paragraph (6) that the financial instruments business operator, etc. referred to in that paragraph has deducted from the amount of dividends and similar income in a withholding-selected account held by the resident or nonresident who has a permanent establishment in calculating, pursuant to the provisions of that paragraph, the amount of income tax to be collected and paid with regard to those dividends and similar income in a withholding-selected account, the provisions of Article 8-5, paragraph (1) and paragraph (2) do not apply to the total of the amount of interest income and the amount of dividend income pertaining to those dividends and similar income in a withholding-selected account.

第六項の金融商品取引業者等が同項の規定により源泉徴収選択口座内配当等について徴収して納付すべき所得税の額の計算上当該居住者又は恒久的施設を有する非居住者が有する源泉徴収選択口座内配当等の額から控除した同項各号に掲げる金額につき前条第一項の規定の適用を受けない場合には、当該源泉徴収選択口座内配当等に係る利子所得の金額及び配当所得の金額の合計額については、第八条の五第一項及び第二項の規定は、適用しない。

Beyond what is specified in the preceding three paragraphs, the details of the procedures in the case of refunding income tax pursuant to the provisions of paragraph (7) and other necessary matters concerning the application of the provisions of paragraphs (1) through (7) are specified by Cabinet Order.

前三項に定めるもののほか、第七項の規定により所得税を還付する場合における手続の細目その他第一項から第七項までの規定の適用に関し必要な事項は、政令で定める。

Article 37-12Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment

第三十七条の十二（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例）

Where a nonresident who does not have a permanent establishment has made a transfer (meaning a transfer prescribed in Article 37-10, paragraph (1); the same applies in paragraph (3)) of general shares, etc. (meaning general shares, etc. prescribed in paragraph (1) of that Article; the same applies in the following paragraph) on or after January 1, 2016, with regard to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (hereinafter referred to in this paragraph and the following paragraph as "domestic source income from the transfer of general shares, etc."), out of the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act, notwithstanding the provisions of Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of domestic source income from the transfer of general shares, etc. for that year (hereinafter referred to in this paragraph and paragraph (5) as the "amount of domestic source income from the transfer of general shares, etc."), in an amount equivalent to 15 percent of the amount of domestic source income from the transfer of general shares, etc. (where the provisions of Article 72, Article 78, Article 86 and Article 87 of that Act as applied pursuant to the provisions of Article 37-10, paragraph (6), item (v) as applied mutatis mutandis pursuant to paragraph (7) apply, the amount after that application).

恒久的施設を有しない非居住者が平成二十八年一月一日以後に一般株式等（第三十七条の十第一項に規定する一般株式等をいう。次項において同じ。）の譲渡（同条第一項に規定する譲渡をいう。第三項において同じ。）をした場合には、当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得のうち、第三十七条の十第一項に規定する一般株式等に係る譲渡所得等（以下この項及び次項において「一般株式等の譲渡に係る国内源泉所得」という。）については、同法第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該一般株式等の譲渡に係る国内源泉所得の金額として政令で定めるところにより計算した金額（以下この項及び第五項において「一般株式等の譲渡に係る国内源泉所得の金額」という。）に対し、一般株式等の譲渡に係る国内源泉所得の金額（第七項において準用する第三十七条の十第六項第五号の規定により適用される同法第七十二条、第七十八条、第八十六条及び第八十七条の規定の適用がある場合には、その適用後の金額）の百分の十五に相当する金額に相当する所得税を課する。

The amounts listed in Article 37-10, paragraph (3), items (i) through (vii) that a nonresident who does not have a permanent establishment and holds general shares, etc. receives with regard to those general shares, etc. (excluding the portion of the amount that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act; the same applies in paragraph (4)), and the amount specified by Cabinet Order prescribed in Article 37-10, paragraph (3) that the nonresident receives with regard to those general shares, etc. due to a reason specified by Cabinet Order prescribed in that paragraph (limited to those that fall under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act), are deemed to be revenue pertaining to domestic source income from the transfer of general shares, etc., and the provisions of that Act and this Chapter apply.

一般株式等を有する恒久的施設を有しない非居住者が、当該一般株式等につき交付を受ける第三十七条の十第三項第一号から第七号までに掲げる金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。第四項において同じ。）及び第三十七条の十第三項に規定する政令で定める事由により当該一般株式等につき交付を受ける同項に規定する政令で定める金額（当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）は、一般株式等の譲渡に係る国内源泉所得に係る収入金額とみなして、同法及びこの章の規定を適用する。

Where a nonresident who does not have a permanent establishment has made a transfer of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2); the same applies in the following paragraph) on or after January 1, 2016, with regard to capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (hereinafter referred to in this paragraph and the following paragraph as "domestic source income from the transfer of listed shares, etc."), out of the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act, notwithstanding the provisions of Article 165 of that Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of domestic source income from the transfer of listed shares, etc. for that year (hereinafter referred to in this paragraph and paragraph (5) as the "amount of domestic source income from the transfer of listed shares, etc."), in an amount equivalent to 15 percent of the amount of domestic source income from the transfer of listed shares, etc. (where the provisions of Article 72, Article 78, Article 86 and Article 87 of that Act as applied pursuant to the provisions of Article 37-10, paragraph (6), item (v) as applied mutatis mutandis pursuant to paragraph (8) apply, the amount after that application).

恒久的施設を有しない非居住者が平成二十八年一月一日以後に上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。次項において同じ。）の譲渡をした場合には、当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得のうち、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等（以下この項及び次項において「上場株式等の譲渡に係る国内源泉所得」という。）については、同法第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該上場株式等の譲渡に係る国内源泉所得の金額として政令で定めるところにより計算した金額（以下この項及び第五項において「上場株式等の譲渡に係る国内源泉所得の金額」という。）に対し、上場株式等の譲渡に係る国内源泉所得の金額（第八項において準用する第三十七条の十第六項第五号の規定により適用される同法第七十二条、第七十八条、第八十六条及び第八十七条の規定の適用がある場合には、その適用後の金額）の百分の十五に相当する金額に相当する所得税を課する。

The amounts listed in Article 37-10, paragraph (3), items (i) through (vii) that a nonresident who does not have a permanent establishment and holds listed shares, etc. receives with regard to those listed shares, etc., and the amount specified by Cabinet Order prescribed in that paragraph that the nonresident receives with regard to those listed shares, etc. due to a reason specified by Cabinet Order prescribed in that paragraph (limited to those that fall under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of the Income Tax Act), are deemed to be revenue pertaining to domestic source income from the transfer of listed shares, etc., and the provisions of that Act and this Chapter apply.

上場株式等を有する恒久的施設を有しない非居住者が、当該上場株式等につき交付を受ける第三十七条の十第三項第一号から第七号までに掲げる金額及び同項に規定する政令で定める事由により当該上場株式等につき交付を受ける同項に規定する政令で定める金額（当該非居住者の所得税法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）は、上場株式等の譲渡に係る国内源泉所得に係る収入金額とみなして、同法及びこの章の規定を適用する。

In the cases referred to in paragraph (1) and paragraph (3), if there is an amount of loss arising in the calculation of the amount of domestic source income from the transfer of general shares, etc. and the amount of domestic source income from the transfer of listed shares, etc., the amount of loss is deemed not to have arisen for the purpose of applying the provisions of the Income Tax Act and other laws and regulations concerning income tax.

第一項及び第三項の場合において、一般株式等の譲渡に係る国内源泉所得の金額及び上場株式等の譲渡に係る国内源泉所得の金額の計算上生じた損失の額があるときは、所得税法その他所得税に関する法令の規定の適用については、当該損失の額は生じなかつたものとみなす。

Beyond what is prescribed in paragraph (2) and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) and paragraph (3) are specified by Cabinet Order.

第二項及び前二項に規定するもののほか、第一項及び第三項の規定の適用に関し必要な事項は、政令で定める。

The provisions of Article 37-10, paragraph (6), items (iii) through (v) and item (vii) apply mutatis mutandis to the case where the provisions of paragraph (1) apply. In this case, in item (iii) of paragraph (6) of that Article, the phrase "the amount of capital gains on general shares, etc." is deemed to be replaced with "the portion of the amount of domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) (Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment) of the Act on Special Measures Concerning Taxation (hereinafter referred to as the 'amount of domestic source income from the transfer of general shares, etc.') that falls under capital gains"; in item (iv) of that paragraph, the phrase "capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation on Capital Gains, etc. Pertaining to General Shares, etc.)" is deemed to be replaced with "domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) (Special Provisions on Taxation on Domestic Source Income Pertaining to the Transfer of Shares, etc. by Nonresidents Without a Permanent Establishment)", and the phrase "the amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "the amount of domestic source income from the transfer of general shares, etc."; and in item (v) of that paragraph, the phrase "Article 71 and Articles 72 through 87" is deemed to be replaced with "Article 71, Article 72, Article 78, Article 86 and Article 87", and the phrase "the amount of capital gains, etc. on general shares, etc." is deemed to be replaced with "the amount of domestic source income from the transfer of general shares, etc.".

第三十七条の十第六項第三号から第五号まで及び第七号の規定は、第一項の規定の適用がある場合について準用する。この場合において、同条第六項第三号中「一般株式等に係る譲渡所得の金額」とあるのは「租税特別措置法第三十七条の十二第一項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例）に規定する一般株式等の譲渡に係る国内源泉所得の金額（以下「一般株式等の譲渡に係る国内源泉所得の金額」という。）のうち譲渡所得に該当する部分の金額」と、同項第四号中「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等」とあるのは「第三十七条の十二第一項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例）に規定する一般株式等の譲渡に係る国内源泉所得」と、「一般株式等に係る譲渡所得等の金額」とあるのは「一般株式等の譲渡に係る国内源泉所得の金額」と、同項第五号中「第七十一条及び第七十二条から第八十七条まで」とあるのは「第七十一条、第七十二条、第七十八条、第八十六条及び第八十七条」と、「一般株式等に係る譲渡所得等の金額」とあるのは「一般株式等の譲渡に係る国内源泉所得の金額」と読み替えるものとする。

The provisions of the preceding paragraph apply mutatis mutandis to the case where the provisions of paragraph (3) apply. In this case, in the preceding paragraph, the phrase "Article 37-12, paragraph (1)" is deemed to be replaced with "Article 37-12, paragraph (3)", and the phrase "of general shares, etc." is deemed to be replaced with "of listed shares, etc.".

前項の規定は、第三項の規定の適用がある場合について準用する。この場合において、前項中「第三十七条の十二第一項」とあるのは「第三十七条の十二第三項」と、「一般株式等の」とあるのは「上場株式等の」と読み替えるものとする。

Article 37-12-2Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.

第三十七条の十二の二（上場株式等に係る譲渡損失の損益通算及び繰越控除）

Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)); hereinafter the same applies in this Article) has an amount of capital loss on listed shares, etc. for any year from 2016 onward, notwithstanding the provisions of the second sentence of Article 37-11, paragraph (1), the amount of capital loss on listed shares, etc. is deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) for the year covered by the final return, up to the amount of dividend income, etc. on listed shares, etc. for that year.

確定申告書（第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。以下この条において同じ。）を提出する居住者又は恒久的施設を有する非居住者の平成二十八年分以後の各年分の上場株式等に係る譲渡損失の金額がある場合には、第三十七条の十一第一項後段の規定にかかわらず、当該上場株式等に係る譲渡損失の金額は、当該確定申告書に係る年分の第八条の四第一項に規定する上場株式等に係る配当所得等の金額を限度として、当該年分の当該上場株式等に係る配当所得等の金額の計算上控除する。

The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made any of the following transfers of listed shares, etc. among transfers of listed shares, etc. (excluding those that fall under the provisions of Article 32, paragraph (2)), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for the year that includes the day on which the person made that transfer:

前項に規定する上場株式等に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、上場株式等の譲渡のうち次に掲げる上場株式等の譲渡（第三十二条第二項の規定に該当するものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。

a transfer of listed shares, etc. made by entrusting the sale to a financial instruments business operator prescribed in (limited to a person that engages in Type I Financial Instruments Business prescribed in ; referred to as a "financial instruments business operator" in the following item) or a registered financial institution prescribed in (referred to as a "registered financial institution" in item (iii));

に規定する金融商品取引業者（に規定する第一種金融商品取引業を行う者に限る。次号において「金融商品取引業者」という。）又はに規定する登録金融機関（第三号において「登録金融機関」という。）への売委託により行う上場株式等の譲渡

a transfer of listed shares, etc. to a financial instruments business operator;

金融商品取引業者に対する上場株式等の譲渡

a transfer of listed shares, etc. to a registered financial institution or an investment trust management company prescribed in , which is specified by Cabinet Order;

登録金融機関又はに規定する投資信託委託会社に対する上場株式等の譲渡で政令で定めるもの

a transfer of listed shares, etc. due to a reason prescribed in Article 37-10, paragraph (3) or the items of Article 37-11, paragraph (4);

第三十七条の十第三項又は第三十七条の十一第四項各号に規定する事由による上場株式等の譲渡

a transfer of listed shares, etc., through a share exchange or share transfer carried out by the corporation that issued the listed shares, etc., to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act or the wholly owning parent corporation in a share transfer prescribed in item (xii)-6-6 of that Article pertaining to that corporation;

上場株式等を発行した法人の行う株式交換又は株式移転による当該法人に係る法人税法第二条第十二号の六の三に規定する株式交換完全親法人又は同条第十二号の六の六に規定する株式移転完全親法人に対する当該上場株式等の譲渡

a transfer of shares less than one unit prescribed in Article 192, paragraph (1) of the Companies Act made to the corporation that issued the listed shares, etc. pursuant to the provisions of that paragraph, or any other transfer of listed shares, etc. similar thereto that is specified by Cabinet Order;

上場株式等を発行した法人に対して会社法第百九十二条第一項の規定に基づいて行う同項に規定する単元未満株式の譲渡その他これに類する上場株式等の譲渡として政令で定めるもの

a transfer of fractional shares prescribed in prior to the amendment by the provisions of , made to the corporation that issued the listed shares, etc. pursuant to the provisions of ;

上場株式等を発行した法人に対しての規定による改正前のの規定に基づいて行うに規定する端株の譲渡

a transfer of listed shares, etc. through an auction of listed shares, etc. pertaining to fractions of less than one share or one unit, carried out by the corporation that issued the listed shares, etc. pursuant to the provisions of Article 234, paragraph (1) or Article 235, paragraph (1) of the Companies Act (including as applied mutatis mutandis pursuant to other Acts) or other provisions specified by Cabinet Order (including a sale by a method other than auction pursuant to the provisions of Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts) or other provisions specified by Cabinet Order);

上場株式等を発行した法人が行う会社法第二百三十四条第一項又は第二百三十五条第一項（これらの規定を他の法律において準用する場合を含む。）の規定その他政令で定める規定による一株又は一口に満たない端数に係る上場株式等の競売（会社法第二百三十四条第二項（同法第二百三十五条第二項又は他の法律において準用する場合を含む。）の規定その他政令で定める規定による競売以外の方法による売却を含む。）による当該上場株式等の譲渡

a transfer of listed shares, etc. entrusted to a business office (meaning a business office or other office located in Japan; the same applies hereinafter in this paragraph) of a trust company (including a financial institution prescribed in that engages in trust business prescribed in pursuant to ; the same applies in the following item), which is made, through that business office, by entrusting the sale to a foreign securities firm prescribed in (simply referred to as a "foreign securities firm" in the following item);

信託会社（金融機関の信託業務の兼営等に関する法律によりに規定する信託業務を営むに規定する金融機関を含む。次号において同じ。）の営業所（国内にある営業所又は事務所をいう。以下この項において同じ。）に信託されている上場株式等の譲渡で、当該営業所を通じてに規定する外国証券業者（次号において単に「外国証券業者」という。）への売委託により行うもの

a transfer of listed shares, etc. entrusted to a business office of a trust company, which is made to a foreign securities firm through that business office;

信託会社の営業所に信託されている上場株式等の譲渡で、当該営業所を通じて外国証券業者に対して行うもの

a transfer of listed shares, etc. deemed to have been made pursuant to the provisions of Article 60-2, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act.

所得税法第六十条の二第一項又は第六十条の三第一項の規定により行われたものとみなされた上場株式等の譲渡

The provisions of paragraph (1) apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount of capital loss on listed shares, etc. and other documents specified by Order of the Ministry of Finance.

第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、上場株式等に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。

With regard to the application of the provisions of Article 8-4 in the case where the provisions of paragraph (1) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of Article 37-12-2, paragraph (1) apply, the amount after that application;".

第一項の規定の適用がある場合における第八条の四の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十二の二第一項の規定の適用がある場合には、その適用後の金額。」とする。

Where a resident or nonresident who has a permanent establishment who files a final return has an amount of capital loss on listed shares, etc. that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of Article 37-11, paragraph (1), an amount equivalent to that amount of capital loss on listed shares, etc. is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of capital gains, etc. on listed shares, etc. and the amount of dividend income, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on listed shares, etc. prescribed in that paragraph and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) (where the provisions of paragraph (1) apply, the amount after that application; the same applies hereinafter in this paragraph) for that year.

確定申告書を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた上場株式等に係る譲渡損失の金額（この項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、第三十七条の十一第一項後段の規定にかかわらず、当該上場株式等に係る譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する上場株式等に係る譲渡所得等の金額及び第八条の四第一項に規定する上場株式等に係る配当所得等の金額（第一項の規定の適用がある場合にはその適用後の金額。以下この項において同じ。）を限度として、当該年分の当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。

The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made, on or after January 1, 2003, any of the transfers of listed shares, etc. listed in the items of paragraph (2) among transfers of listed shares, etc. (excluding those that fall under the provisions of Article 32, paragraph (2)), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for the year that includes the day on which the person made that transfer (excluding any amount deducted by applying the provisions of paragraph (1)).

前項に規定する上場株式等に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、平成十五年一月一日以後に、上場株式等の譲渡のうち第二項各号に掲げる上場株式等の譲渡（第三十二条第二項の規定に該当するものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額（第一項の規定の適用を受けて控除されたものを除く。）をいう。

The provisions of paragraph (5) apply only where the resident or nonresident who has a permanent establishment prescribed in that paragraph has filed, for income tax for the year in which the amount of capital loss on listed shares, etc. prescribed in the preceding paragraph arose, a final return to which a written statement concerning the calculation of that amount of capital loss on listed shares, etc. and other documents specified by Order of the Ministry of Finance are attached, and has continuously filed final returns thereafter, and where the final return referred to in paragraph (5) has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.

第五項の規定は、同項に規定する居住者又は恒久的施設を有する非居住者が前項に規定する上場株式等に係る譲渡損失の金額が生じた年分の所得税につき当該上場株式等に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合であつて、第五項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。

With regard to the application of the provisions of Article 8-4 (excluding paragraph (3)) and Article 37-11 (excluding paragraph (6)) in the case where the provisions of paragraph (5) apply, the phrase "calculated amount (" in Article 8-4, paragraph (1) and Article 37-11, paragraph (1) is deemed to be replaced with "calculated amount (where the provisions of Article 37-12-2, paragraph (5) apply, the amount after that application;".

第五項の規定の適用がある場合における第八条の四（第三項を除く。）及び第三十七条の十一（第六項を除く。）の規定の適用については、第八条の四第一項及び第三十七条の十一第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十二の二第五項の規定の適用がある場合には、その適用後の金額。」とする。

The provisions of Article 123, paragraph (1) (excluding item (ii)) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the case where a resident or nonresident who has a permanent establishment seeks the application of the provisions of paragraph (5) in or after the year following the relevant year, and the case falls under neither the case where the person must file a return under the provisions of Article 120, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for the relevant year nor the case where the person may file a return under the provisions of Article 122, paragraph (1) or Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act). In this case, in Article 123, paragraph (1) of the Income Tax Act, the phrase "seeks the application of the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss), or seeks a refund under the provisions of Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss), during the third period" is deemed to be replaced with "seeks the application of the provisions of Article 37-12-2, paragraph (5) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "listed in the items of the following paragraph" is deemed to be replaced with "the amount of capital loss on listed shares, etc. prescribed in paragraph (6) of that Article that arose in that year (hereinafter referred to in this paragraph as the 'amount of capital loss on listed shares, etc.'), the amount of capital loss on listed shares, etc. that arose in each year within the three years before that year, and other matters specified by Cabinet Order"; in item (i) of that paragraph, the phrase "amount of net loss" is deemed to be replaced with "amount of capital loss on listed shares, etc."; and in item (iii) of that paragraph, the phrase "amount of net loss and casualty loss (Article 70, paragraph (1) or paragraph (2) or Article 71, paragraph (1)" is deemed to be replaced with "amount of capital loss on listed shares, etc. (Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation", the phrase "and excluding those that formed the basis for calculating the amount to be refunded pursuant to the provisions of Article 142, paragraph (2); the same applies in " is deemed to be replaced with "excluding", the phrase "those amounts" is deemed to be replaced with "that amount of capital loss on listed shares, etc.", and the phrase "amount of gross income, amount of retirement income and amount of timber income" is deemed to be replaced with "amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (Special Provisions on Taxation on Capital Gains, etc. on Listed Shares, etc.) of that Act and amount of dividend income, etc. on listed shares, etc. prescribed in Article 37-12-2, paragraph (5) of that Act".

所得税法第百二十三条第一項（第二号を除く。）（同法第百六十六条において準用する場合を含む。）の規定は、居住者又は恒久的施設を有する非居住者が、その年の翌年以後において第五項の規定の適用を受けようとする場合であつて、その年の年分の所得税につき同法第百二十条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出すべき場合及び同法第百二十二条第一項又は第百二十三条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同項中「第七十条第一項若しくは第二項（純損失の繰越控除）若しくは第七十一条第一項（雑損失の繰越控除）の規定の適用を受け、又は第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定による還付を受けようとするときは、第三期において」とあるのは「租税特別措置法第三十七条の十二の二第五項（上場株式等に係る譲渡損失の繰越控除）の規定の適用を受けようとするときは」と、「次項各号に掲げる」とあるのは「その年において生じた同条第六項に規定する上場株式等に係る譲渡損失の金額（以下この項において「上場株式等に係る譲渡損失の金額」という。）、その年の前年以前三年内の各年において生じた上場株式等に係る譲渡損失の金額その他の政令で定める」と、同項第一号中「純損失の金額」とあるのは「上場株式等に係る譲渡損失の金額」と、同項第三号中「純損失の金額及び雑損失の金額（第七十条第一項若しくは第二項又は第七十一条第一項」とあるのは「上場株式等に係る譲渡損失の金額（租税特別措置法第三十七条の十二の二第五項」と、「及び第百四十二条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。において同じ」とあるのは「を除く」と、「これらの金額」とあるのは「当該上場株式等に係る譲渡損失の金額」と、「総所得金額、退職所得金額及び山林所得金額」とあるのは「同法第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例）に規定する上場株式等に係る譲渡所得等の金額及び同法第三十七条の十二の二第五項に規定する上場株式等に係る配当所得等の金額」と読み替えるものとする。

With regard to the application of the provisions of the Act on General Rules for National Taxes in the case where the provisions of paragraph (5) apply, in Article 2, item (vi), (c), 1. of that Act, the phrase "or casualty loss" is deemed to be replaced with "or casualty loss, or the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "that Act" is deemed to be replaced with "those Acts".

第五項の規定の適用がある場合における国税通則法の規定の適用については、同法第二条第六号ハ（１）中「又は雑損失の金額」とあるのは「若しくは雑損失の金額又は租税特別措置法第三十七条の十二の二第六項（上場株式等に係る譲渡損失の繰越控除）に規定する上場株式等に係る譲渡損失の金額」と、「」とあるのは「これらの法律」とする。

Special provisions on the matters to be stated in the final return to be filed in the case where the application of the provisions of paragraph (5) is sought in or after the year following the relevant year or in that year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.

その年の翌年以後又はその年において第五項の規定の適用を受けようとする場合に提出すべき確定申告書の記載事項の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。

Article 37-13Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc.

第三十七条の十三（特定中小会社が発行した株式の取得に要した金額の控除等）

Where a resident or nonresident who has a permanent establishment who has, on or after April 1, 2003, acquired (excluding an acquisition to which the provisions of the main clause of Article 29-2, paragraph (1) are applied; the same applies hereinafter up to Article 37-13-3) by payment (limited to payment made upon the issuance of the shares; the same applies hereinafter up to that Article) the shares specified in the following items (hereinafter referred to in this paragraph, paragraphs (3) and (5), and that Article as "specified shares") according to the category of stock company listed in each of those items (hereinafter referred to in this paragraph and Article 37-13-3, paragraph (1) as a "specified small and medium-sized company") (excluding a person who, on the day of that acquisition, was such a shareholder in the case where the specified small and medium-sized company would fall under a family company prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder forming the basis for the determination, or any other person specified by Cabinet Order) has acquired those specified shares by payment, with regard to the application of the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1), pursuant to the provisions of Cabinet Order, in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for that year, the total of the amounts specified by Cabinet Order as the amounts required for the acquisition of the specified shares acquired by that payment during that year (limited to those specified by Cabinet Order as being held on December 31 of that year; hereinafter referred to in this Article as "deductible specified shares") (hereinafter referred to up to paragraph (3) as the "deductible acquisition cost of specified shares") (where the total of the amount of capital gains, etc. on general shares, etc. before application (meaning the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in the following paragraph) and the amount of capital gains, etc. on listed shares, etc. before application (meaning the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in the following paragraph) (hereinafter referred to in this paragraph and paragraph (3) as the "total amount of income from transfer, etc. of shares, etc. before application") is less than the total of the deductible acquisition cost of specified shares, an amount equivalent to that total amount of income from transfer, etc. of shares, etc. before application) is deducted:

平成十五年四月一日以後に、次の各号に掲げる株式会社（以下この項及び第三十七条の十三の三第一項において「特定中小会社」という。）の区分に応じ当該各号に定める株式（以下この項、第三項及び第五項並びに同条において「特定株式」という。）を払込み（当該株式の発行に際してするものに限る。以下同条までにおいて同じ。）により取得（第二十九条の二第一項本文の規定の適用を受けるものを除く。以下第三十七条の十三の三までにおいて同じ。）をした居住者又は恒久的施設を有する非居住者（当該取得をした日においてその者を判定の基礎となる株主として選定した場合に当該特定中小会社が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該株主その他の政令で定める者であつたものを除く。）が、当該特定株式を払込みにより取得をした場合における第三十七条の十第一項及び第三十七条の十一第一項の規定の適用については、政令で定めるところにより、その年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額又は第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額の計算上、その年中に当該払込みにより取得をした特定株式（その年十二月三十一日において有するものとして政令で定めるものに限る。以下この条において「控除対象特定株式」という。）の取得に要した金額として政令で定める金額（以下第三項までにおいて「控除対象特定株式取得金額」という。）の合計額（適用前の一般株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額をいう。次項において同じ。）及び適用前の上場株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額をいう。次項において同じ。）の合計額（以下この項及び第三項において「適用前の株式等に係る譲渡所得等の金額の合計額」という。）が当該控除対象特定株式取得金額の合計額に満たない場合には、当該適用前の株式等に係る譲渡所得等の金額の合計額に相当する金額）を控除する。

a stock company that falls under a specified new small and medium sized enterprise prescribed in : shares issued by that stock company;

に規定する特定新規中小企業者に該当する株式会社　当該株式会社により発行される株式

a stock company among domestic corporations for which 10 years have not elapsed since the day of its establishment (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as being a company that falls under a small and medium sized enterprise listed in the items of ): the following shares issued by that stock company:

内国法人のうちその設立の日以後十年を経過していない株式会社（各号に掲げる中小企業者に該当する会社であることその他の財務省令で定める要件を満たすものに限る。）　当該株式会社により発行される株式で次に掲げるもの

shares acquired in accordance with an investment limited partnership agreement prescribed in pertaining to an investment limited partnership prescribed in (limited to one specified by Order of the Ministry of Finance);

に規定する投資事業有限責任組合（財務省令で定めるものに限る。）に係るに規定する投資事業有限責任組合契約に従つて取得をされるもの

shares acquired through electronic public offering handling business prescribed in carried out by a person that engages in Type I small-amount electronic public offering handling business prescribed in (limited to one specified by Order of the Ministry of Finance);

に規定する第一種少額電子募集取扱業務を行う者（財務省令で定めるものに限る。）が行うに規定する電子募集取扱業務により取得をされるもの

a designated company prescribed in , among domestic corporations, that received designation under the provisions of during the period from April 1, 2014 to March 31, 2027: shares issued by that designated company.

内国法人のうち、に規定する指定会社で平成二十六年四月一日から令和九年三月三十一日までの間にの規定による指定を受けたもの　当該指定会社により発行される株式

The provisions of the preceding paragraph apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the deductible acquisition cost of specified shares, the amount of capital gains, etc. on general shares, etc. before application, the amount of capital gains, etc. on listed shares, etc. before application and the deduction under that paragraph, and other documents specified by Order of the Ministry of Finance.

前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、控除対象特定株式取得金額、適用前の一般株式等に係る譲渡所得等の金額、適用前の上場株式等に係る譲渡所得等の金額及び同項の控除の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。

A resident or nonresident who has a permanent establishment prescribed in paragraph (1) who has acquired deductible specified shares by payment on or after January 1, 2026 may, if there is an undeducted amount for specified shares arising in that year (meaning, where the total amount of income from transfer, etc. of shares, etc. before application for that year is less than the total of the deductible acquisition cost of specified shares, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the shortfall pertaining to specified shares specified in item (i) or item (ii) of that paragraph; the same applies hereinafter in this Article), claim from the competent district director for the place for tax payment, at the same time as filing the final return for that year (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (9) of the preceding Article (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5); the same applies in paragraphs (5) and (9)), a refund of the income tax equivalent to the amount obtained by deducting the amount listed in item (ii) of this paragraph from the amount listed in item (i):

令和八年一月一日以後に控除対象特定株式を払込みにより取得をした第一項に規定する居住者又は恒久的施設を有する非居住者は、その年において生じた特定株式控除未済額（その年分の適用前の株式等に係る譲渡所得等の金額の合計額が控除対象特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額のうち、同項第一号又は第二号に定める特定株式に係る部分の金額として政令で定めるところにより計算した金額をいう。以下この条において同じ。）がある場合には、その年分の確定申告書（前条第九項（第三十七条の十三の三第十項において準用する場合を含む。）又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。第五項及び第九項において同じ。）の提出と同時に、納税地の所轄税務署長に対し、第一号に掲げる金額から第二号に掲げる金額を控除した金額に相当する所得税の還付を請求することができる。

the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount of taxable capital gains, etc. on general shares, etc. (meaning the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies hereinafter in this Article) and the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of taxable capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1); the same applies hereinafter in this Article) for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item);

その年の前年分の一般株式等に係る課税譲渡所得等の金額（第三十七条の十第一項に規定する一般株式等に係る課税譲渡所得等の金額をいう。以下この条において同じ。）及び上場株式等に係る課税譲渡所得等の金額（第三十七条の十一第一項に規定する上場株式等に係る課税譲渡所得等の金額をいう。以下この条において同じ。）（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額

the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount obtained by deducting that undeducted amount for specified shares from the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. for the year preceding that year.

その年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から当該特定株式控除未済額を控除した金額につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額

In the case referred to in the preceding paragraph, if the amount of income tax equivalent to the deducted amount prescribed in that paragraph exceeds the amount of income tax on the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. for the year preceding that year (where the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the amount of income tax equivalent to the deducted amount prescribed in that paragraph) (excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes), the amount for which a claim for a refund under the preceding paragraph may be made is limited to an amount equivalent to the amount of income tax on that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.

前項の場合において、同項に規定する控除した金額に相当する所得税の額がその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額に係る所得税の額（次条第四項において準用する前項の規定の適用がある場合には、同項に規定する控除した金額に相当する所得税の額を控除した金額）（国税通則法第二条第四号に規定する附帯税の額を除く。）を超えるときは、前項の還付の請求をすることができる金額は、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額に係る所得税の額に相当する金額を限度とする。

The provisions of paragraph (3) apply only where the resident or nonresident who has a permanent establishment referred to in that paragraph has filed by its filing deadline a final return for income tax for the year preceding that year to which a document stating that the person expects to acquire by payment during that year specified shares specified in paragraph (1), item (i) or item (ii) and other matters specified by Order of the Ministry of Finance is attached (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline), and has filed the final return for that year by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline).

第三項の規定は、同項の居住者又は恒久的施設を有する非居住者が、その年の前年分の所得税につき第一項第一号又は第二号に定める特定株式をその年中に払込みにより取得をする見込みである旨その他の財務省令で定める事項を記載した書類の添付がある確定申告書をその提出期限までに提出している場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）であつて、その年分の確定申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）に限り、適用する。

A person who falls under the provisions of Article 125, paragraphs (1) through (3) or paragraph (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and files the return prescribed in those provisions may, where there is an undeducted amount for specified shares arising in that year of the resident or nonresident who has a permanent establishment referred to in paragraph (3) who died during that year, pursuant to the provisions of Cabinet Order, at the same time as filing that return, claim from the competent district director for the place for tax payment for the income tax pertaining to that return a refund of the income tax equivalent to the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i):

所得税法第百二十五条第一項から第三項まで又は第五項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定に該当してこれらの規定に規定する申告書を提出する者は、その年の中途において死亡をした第三項の居住者又は恒久的施設を有する非居住者のその年において生じた特定株式控除未済額がある場合には、政令で定めるところにより、当該申告書の提出と同時に、当該申告書に係る所得税の納税地の所轄税務署長に対し、第一号に掲げる金額から第二号に掲げる金額を控除した金額に相当する所得税の還付を請求することができる。

the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. of that resident or nonresident who has a permanent establishment for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item);

当該居住者又は恒久的施設を有する非居住者のその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額

the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount obtained by deducting that undeducted amount for specified shares from the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. of the resident or nonresident who has a permanent establishment referred to in the preceding item for the year preceding that year.

前号の居住者又は恒久的施設を有する非居住者のその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から当該特定株式控除未済額を控除した金額につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額

The provisions of paragraph (4) apply mutatis mutandis to the case referred to in the preceding paragraph.

第四項の規定は、前項の場合について準用する。

The provisions of paragraph (6) apply only where the resident or nonresident who has a permanent establishment referred to in that paragraph has filed by its filing deadline a final return for income tax for the year preceding that year to which the document prescribed in paragraph (5) is attached (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline), and the person who files the return prescribed in paragraph (6) has filed that return by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where that person filed that return after its filing deadline).

第六項の規定は、同項の居住者又は恒久的施設を有する非居住者がその年の前年分の所得税につき第五項に規定する書類の添付がある確定申告書をその提出期限までに提出している場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）であつて、第六項に規定する申告書を提出する者が当該申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）に限り、適用する。

Where the resident or nonresident who has a permanent establishment referred to in paragraph (3), or, in the case where that resident or nonresident who has a permanent establishment has died during the year, their heir, etc. (meaning an heir (including a universal legatee; the same applies hereinafter in this paragraph), or, in the case where that heir has died without submitting the claim for a refund referred to in the following paragraph by the day before the day on which four months have elapsed from the day following the day on which the heir came to know of the commencement of the succession (or, where the absence from Japan (meaning absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; the same applies hereinafter in this paragraph) of that heir occurs before that day, the time of that absence from Japan), the heir of that heir; the same applies in item (i)), seeks to make a claim for a refund under the provisions of paragraph (3) or paragraph (6), and the case falls under neither the case where a final return must be filed for income tax for that year nor the case where one may be filed, the following provisions apply:

第三項の居住者若しくは恒久的施設を有する非居住者又は当該居住者若しくは恒久的施設を有する非居住者が年の中途において死亡をした場合におけるその相続人等（相続人（包括受遺者を含む。以下この項において同じ。）又は当該相続人がその相続の開始があつたことを知つた日の翌日から四月を経過した日の前日（同日前に当該相続人が出国（所得税法第二条第一項第四十二号に規定する出国をいう。以下この項において同じ。）をする場合には、その出国の時）までに次項の還付請求書を提出しないで死亡をした場合における当該相続人の相続人をいう。第一号において同じ。）が、第三項又は第六項の規定による還付の請求をしようとする場合であつて、その年分の所得税につき確定申告書を提出すべき場合及び提出することができる場合のいずれにも該当しない場合には、次に定めるところによる。

the resident or nonresident who has a permanent establishment or their heir, etc. may claim a refund of the income tax prescribed in paragraph (3) or paragraph (6);

当該居住者若しくは恒久的施設を有する非居住者又はその相続人等は、第三項又は第六項に規定する所得税の還付を請求できるものとする。

the provisions of paragraph (3) through the preceding paragraph apply mutatis mutandis to the case where a claim for a refund under the preceding item is made. In this case, in paragraph (3), the phrase "from the competent district director for the place for tax payment, at the same time as filing the final return for that year (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (9) of the preceding Article (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5); the same applies in paragraphs (5) and (9))," is deemed to be replaced with "from the competent district director for the place for tax payment,"; in item (i) of that paragraph, the phrase "this paragraph" is deemed to be replaced with "this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; in paragraph (4), the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; in paragraph (5), the phrase "has filed the final return for that year by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline" is deemed to be replaced with "has submitted the claim for a refund referred to in paragraph (10) by March 15 of the year following that year (or, where the absence from Japan (meaning absence from Japan prescribed in paragraph (9); the same applies hereinafter in this paragraph and paragraph (8)) of the person occurs before that day, the time of that absence from Japan; the same applies hereinafter in this paragraph) (including, where the district director finds that there are unavoidable circumstances, where the person submitted that claim for a refund after March 15 of the year following that year"; in paragraph (6), the phrase "A person who falls under the provisions of Article 125, paragraphs (1) through (3) or paragraph (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and files the return prescribed in those provisions may, where there is an undeducted amount for specified shares arising in that year of the resident or nonresident who has a permanent establishment referred to in paragraph (3) who died during that year" is deemed to be replaced with "Where the resident or nonresident who has a permanent establishment referred to in paragraph (3) has died during the year, if there is an undeducted amount for specified shares of that person arising in that year, their heir, etc. (meaning an heir, etc. prescribed in paragraph (9)) may", and the phrase "at the same time as filing that return, claim from the competent district director for the place for tax payment for the income tax pertaining to that return" is deemed to be replaced with "claim from the competent district director for the place for tax payment of that resident or nonresident who has a permanent establishment"; in item (i) of that paragraph, the phrase "this paragraph" is deemed to be replaced with "this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; and in the preceding paragraph, the phrase "the person who files the return prescribed in paragraph (6) has filed that return by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where that person filed that return after its filing deadline" is deemed to be replaced with "the heir, etc. prescribed in paragraph (6) has submitted the claim for a refund referred to in paragraph (10) by the day before the day on which four months have elapsed from the day following the day on which the heir, etc. came to know of the commencement of the succession (or, where the absence from Japan of that heir, etc. occurs before that day, the time of that absence from Japan; the same applies hereinafter in this paragraph) (including, where the district director finds that there are unavoidable circumstances, where the heir, etc. submitted that claim for a refund after the day before the day on which those four months have elapsed".

第三項から前項までの規定は、前号の還付の請求をする場合について準用する。この場合において、第三項中「その年分の確定申告書（前条第九項（第三十七条の十三の三第十項において準用する場合を含む。）又は第四十一条の十五第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。第五項及び第九項において同じ。）の提出と同時に、納税地」とあるのは「納税地」と、同項第一号中「この項」とあるのは「第九項第二号において準用するこの項」と、第四項中「前項の規定」とあるのは「第九項第二号において準用する前項の規定」と、第五項中「その年分の確定申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限」とあるのは「第十項の還付請求書をその年の翌年三月十五日（その者が同日前に出国（第九項に規定する出国をいう。以下この項及び第八項において同じ。）をする場合には、その出国の時。以下この項において同じ。）までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該還付請求書をその年の翌年三月十五日」と、第六項中「所得税法第百二十五条第一項から第三項まで又は第五項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定に該当してこれらの規定に規定する申告書を提出する者は、その年の中途において死亡をした第三項の居住者又は恒久的施設を有する非居住者の」とあるのは「第三項の居住者又は恒久的施設を有する非居住者が年の中途において死亡をした場合において、その者の」と、「場合には、政令」とあるのは「ときは、その相続人等（第九項に規定する相続人等をいう。）は、政令」と、「当該申告書の提出と同時に、当該申告書に係る所得税」とあるのは「当該居住者又は恒久的施設を有する非居住者」と、同項第一号中「この項」とあるのは「第九項第二号において準用するこの項」と、前項中「申告書を提出する者が当該申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限」とあるのは「相続人等が第十項の還付請求書をその相続の開始があつたことを知つた日の翌日から四月を経過した日の前日（同日前に当該相続人等が出国をする場合には、その出国の時。以下この項において同じ。）までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該還付請求書をその四月を経過した日の前日」と読み替えるものとする。

A person who seeks to make a claim for a refund under the provisions of paragraph (3) or paragraph (6) (including as applied mutatis mutandis pursuant to item (ii) of the preceding paragraph; the same applies in this paragraph and paragraph (13)) must submit to the district director prescribed in paragraph (3) or paragraph (6) a claim for a refund stating the amount of income tax for which the refund is sought, the basis for its calculation and other matters specified by Order of the Ministry of Finance, with a written statement concerning the calculation of the undeducted amount for specified shares and other documents specified by Order of the Ministry of Finance attached.

第三項又は第六項（これらの規定を前項第二号において準用する場合を含む。以下この項及び第十三項において同じ。）の規定による還付の請求をしようとする者は、その還付を受けようとする所得税の額、その計算の基礎その他財務省令で定める事項を記載した還付請求書に特定株式控除未済額の計算に関する明細書その他の財務省令で定める書類を添付して、第三項又は第六項に規定する税務署長に提出しなければならない。

When the claim for a refund referred to in the preceding paragraph has been submitted, the district director investigates the undeducted amount for specified shares that formed the basis of the claim and other necessary matters, and, based on that investigation, refunds the income tax to the person who made the claim or notifies that person in writing that there are no grounds for the claim.

税務署長は、前項の還付請求書の提出があつた場合には、その請求の基礎となつた特定株式控除未済額その他必要な事項について調査し、その調査したところにより、その請求をした者に対し、所得税を還付し、又は請求の理由がない旨を書面により通知する。

When calculating the interest on refund prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes with regard to a refund under the provisions of the preceding paragraph, the period prescribed in that paragraph that forms the basis for the calculation is the period from the day on which three months have elapsed from the day following the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (9), item (ii)) was made (where the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) was made precedes the filing deadline of the return prescribed in those provisions, that filing deadline, and where the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) as applied mutatis mutandis pursuant to that item was made precedes the submission deadline of the claim for a refund referred to in paragraph (5) or paragraph (8) as applied mutatis mutandis pursuant to that item, that submission deadline) to the day on which the payment decision for that refund is made or the day on which an appropriation (meaning an appropriation under the provisions of Article 57, paragraph (1) of that Act; the same applies hereinafter in this paragraph) of that refund is made (where there is a day before that day on which the refund became suitable for appropriation, that day).

前項の規定による還付金について国税通則法第五十八条第一項に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第三項又は第六項（これらの規定を第九項第二号において準用する場合を含む。）の規定による還付の請求がされた日（第三項又は第六項の規定による還付の請求がされた日がこれらの規定に規定する申告書の提出期限前である場合にはその提出期限とし、同号において準用する第三項又は第六項の規定による還付の請求がされた日が同号において準用する第五項又は第八項の還付請求書の提出期限前である場合にはその提出期限とする。）の翌日以後三月を経過した日からその還付のための支払決定をする日又はその還付金につき充当（同法第五十七条第一項の規定による充当をいう。以下この項において同じ。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。

With regard to the application of the provisions of the Act on General Rules for National Taxes in the case where the provisions of paragraph (3) or paragraph (6) apply, in Article 2, item (vi), (c), 1. of that Act, the phrase "or casualty loss" is deemed to be replaced with "or casualty loss, or the undeducted amount for specified shares prescribed in Article 37-13, paragraph (3) or paragraph (6) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc.) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article)", and the phrase "that Act" is deemed to be replaced with "those Acts"; and in Article 19, paragraph (4), item (ii), (c) of that Act, the phrase ") or" is deemed to be replaced with "),", and the phrase ") of" is deemed to be replaced with ") or Article 37-13, paragraph (11) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc.) of the Act on Special Measures Concerning Taxation, of".

第三項又は第六項の規定の適用がある場合における国税通則法の規定の適用については、同法第二条第六号ハ（１）中「又は雑損失の金額」とあるのは「若しくは雑損失の金額又は租税特別措置法第三十七条の十三第三項若しくは第六項（特定中小会社が発行した株式の取得に要した金額の控除等）（これらの規定を同条第九項第二号において準用する場合を含む。）に規定する特定株式控除未済額」と、「」とあるのは「これらの法律」と、同法第十九条第四項第二号ハ中「）又は」とあるのは「）、」と、「）の」とあるのは「）又は租税特別措置法第三十七条の十三第十一項（特定中小会社が発行した株式の取得に要した金額の控除等）の」とする。

Special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares in the case where the provisions of paragraph (1) have been applied or a refund of income tax under the provisions of paragraph (11) has been received, special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares in the case where, in those cases, the deductible specified shares are transferred during the year following the year that includes the day of their acquisition, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.

第一項の規定の適用を受けた場合又は第十一項の規定による所得税の還付を受けた場合における控除対象特定株式と同一銘柄の株式の取得価額の計算の特例、これらの場合において控除対象特定株式をその取得の日の属する年の翌年中に譲渡をしたときにおける当該控除対象特定株式と同一銘柄の株式の取得価額の計算の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。

Article 37-13-2Deduction of Amounts Required for Acquisition of Shares Issued by Specified New Small and Medium Sized Enterprises upon Their Establishment, etc.

第三十七条の十三の二（特定新規中小企業者がその設立の際に発行した株式の取得に要した金額の控除等）

Where a resident or nonresident who has a permanent establishment (limited to one that satisfies the requirements specified by Cabinet Order, such as being a promoter of the stock company) who has, on or after April 1, 2023, acquired by payment shares issued upon its establishment (hereinafter referred to in this paragraph as "specified shares issued at establishment") by a stock company that falls under a specified new small and medium sized enterprise prescribed in as of December 31 of the year that includes the day of its establishment and that satisfies the requirements specified by Order of the Ministry of Finance, such as being a stock company for which the period from the day of its establishment is less than one year, has acquired those specified shares issued at establishment by payment, with regard to the application of the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1), pursuant to the provisions of Cabinet Order, in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for that year, the total of the amounts specified by Cabinet Order as the amounts required for the acquisition of the specified shares issued at establishment acquired by that payment during that year (limited to those specified by Cabinet Order as being held on December 31 of that year; hereinafter referred to in this Article as "deductible specified shares acquired at incorporation") (hereinafter referred to in this paragraph, paragraph (3) and paragraph (4) as the "deductible acquisition cost of specified shares acquired at incorporation") (where the total of the amount of capital gains, etc. on general shares, etc. before application (meaning the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in paragraph (3)) and the amount of capital gains, etc. on listed shares, etc. before application (meaning the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in paragraph (3)) (hereinafter referred to in this paragraph and paragraph (4) as the "total amount of income from transfer, etc. of shares, etc. before application") is less than the total of the deductible acquisition cost of specified shares acquired at incorporation, an amount equivalent to that total amount of income from transfer, etc. of shares, etc. before application) is deducted.

令和五年四月一日以後に、その設立の日の属する年十二月三十一日においてに規定する特定新規中小企業者に該当する株式会社でその設立の日以後の期間が一年未満の株式会社であることその他の財務省令で定める要件を満たすものによりその設立の際に発行される株式（以下この項において「設立特定株式」という。）を払込みにより取得をした居住者又は恒久的施設を有する非居住者（当該株式会社の発起人であることその他の政令で定める要件を満たすものに限る。）が、当該設立特定株式を払込みにより取得をした場合における第三十七条の十第一項及び第三十七条の十一第一項の規定の適用については、政令で定めるところにより、その年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額又は第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額の計算上、その年中に当該払込みにより取得をした設立特定株式（その年十二月三十一日において有するものとして政令で定めるものに限る。以下この条において「控除対象設立特定株式」という。）の取得に要した金額として政令で定める金額（以下この項、第三項及び第四項において「控除対象設立特定株式取得金額」という。）の合計額（適用前の一般株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額をいう。第三項において同じ。）及び適用前の上場株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額をいう。第三項において同じ。）の合計額（以下この項及び第四項において「適用前の株式等に係る譲渡所得等の金額の合計額」という。）が当該控除対象設立特定株式取得金額の合計額に満たない場合には、当該適用前の株式等に係る譲渡所得等の金額の合計額に相当する金額）を控除する。

With regard to deductible specified shares acquired at incorporation to which the provisions of the preceding paragraph or the provisions of paragraph (3) or paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) have been applied, and shares of the same class as those deductible specified shares acquired at incorporation that were acquired by payment during the year in which those provisions were applied, the provisions of paragraph (1) of the preceding Article or the provisions of paragraph (3) or paragraph (6) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) do not apply.

前項の規定又は第四項において準用する前条第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定の適用を受けた控除対象設立特定株式及び当該控除対象設立特定株式と同一銘柄の株式で、その適用を受けた年中に払込みにより取得をしたものについては、前条第一項の規定又は同条第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定は、適用しない。

The provisions of paragraph (1) apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the deductible acquisition cost of specified shares acquired at incorporation, the amount of capital gains, etc. on general shares, etc. before application, the amount of capital gains, etc. on listed shares, etc. before application and the deduction under that paragraph, and other documents specified by Order of the Ministry of Finance.

第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、控除対象設立特定株式取得金額、適用前の一般株式等に係る譲渡所得等の金額、適用前の上場株式等に係る譲渡所得等の金額及び同項の控除の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。

The provisions of paragraphs (3) through (13) of the preceding Article apply mutatis mutandis to the case where there is an undeducted amount for specified shares issued at establishment (meaning, where the total amount of income from transfer, etc. of shares, etc. before application for that year is less than the total of the deductible acquisition cost of specified shares acquired at incorporation, the amount of the shortfall; the same applies in the following paragraph) arising in that year of a resident or nonresident who has a permanent establishment prescribed in paragraph (1) who has acquired deductible specified shares acquired at incorporation by payment on or after January 1, 2026. In this case, in paragraph (3) of that Article, the phrase "undeducted amount for specified shares arising in that year (meaning, where the total amount of income from transfer, etc. of shares, etc. before application for that year is less than the total of the deductible acquisition cost of specified shares, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the shortfall pertaining to specified shares specified in or " is deemed to be replaced with "undeducted amount for specified shares issued at establishment arising in that year (meaning the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of the following Article"; in item (i) of that paragraph, the phrase "for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item)" is deemed to be replaced with "for the year preceding that year", and the phrase "calculated in accordance with" is deemed to be replaced with "calculated by applying"; in item (ii) of that paragraph, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; in paragraph (4) of that Article, the phrase "for the year preceding that year (where the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the amount of income tax equivalent to the deducted amount prescribed in that paragraph)" is deemed to be replaced with "for the year preceding that year", and the phrase "a claim for a refund under the preceding paragraph" is deemed to be replaced with "a claim for a refund under "; in paragraph (5) of that Article, the phrase "specified shares specified in paragraph (1), item (i) or item (ii)" is deemed to be replaced with "specified shares issued at establishment prescribed in paragraph (1) of the following Article"; in paragraph (6) of that Article, the phrase "undeducted amount for specified shares arising" is deemed to be replaced with "undeducted amount for specified shares issued at establishment arising"; in item (i) of that paragraph, the phrase "for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item)" is deemed to be replaced with "for the year preceding that year", and the phrase "calculated in accordance with" is deemed to be replaced with "calculated by applying"; in item (ii) of that paragraph, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; in paragraph (9), item (ii) of that Article, the phrase "in , the phrase 'this paragraph' is deemed to be replaced with 'this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)'; in paragraph (4), the phrase 'the provisions of the preceding paragraph' is deemed to be replaced with 'the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)'; in paragraph (5)" is deemed to be replaced with "in paragraph (5)", and the phrase "in , the phrase 'this paragraph' is deemed to be replaced with 'this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)'; and in the preceding paragraph" is deemed to be replaced with "and in the preceding paragraph"; in paragraphs (10) and (11) of that Article, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; and in paragraph (13) of that Article, the phrase "of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (4) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified New Small and Medium Sized Enterprises upon Their Establishment, etc.) of that Act", and the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment".

前条第三項から第十三項までの規定は、令和八年一月一日以後に控除対象設立特定株式を払込みにより取得をした第一項に規定する居住者又は恒久的施設を有する非居住者のその年において生じた設立特定株式控除未済額（その年分の適用前の株式等に係る譲渡所得等の金額の合計額が控除対象設立特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額をいう。次項において同じ。）がある場合について準用する。この場合において、同条第三項中「特定株式控除未済額（その年分の適用前の株式等に係る譲渡所得等の金額の合計額が控除対象特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額のうち、又はに定める特定株式に係る部分の金額として政令で定めるところにより計算した金額」とあるのは「設立特定株式控除未済額（次条第四項に規定する設立特定株式控除未済額」と、同項第一号中「（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき」とあるのは「につき」と、「に準じて」とあるのは「を適用して」と、同項第二号中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第四項中「の額（次条第四項において準用する前項の規定の適用がある場合には、同項に規定する控除した金額に相当する所得税の額を控除した金額）」とあるのは「の額」と、「、前項」とあるのは「、」と、同条第五項中「第一項第一号又は第二号に定める特定株式」とあるのは「次条第一項に規定する設立特定株式」と、同条第六項中「特定株式控除未済額が」とあるのは「設立特定株式控除未済額が」と、同項第一号中「（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき」とあるのは「につき」と、「に準じて」とあるのは「を適用して」と、同項第二号中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第九項第二号中「中「この項」とあるのは「第九項第二号において準用するこの項」と、第四項中「前項の規定」とあるのは「第九項第二号において準用する前項の規定」と、第五項」とあるのは「第五項」と、「中「この項」とあるのは「第九項第二号において準用するこの項」と、前項」とあるのは「前項」と、同条第十項及び第十一項中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第十三項中「租税特別措置法」とあるのは「租税特別措置法第三十七条の十三の二第四項（特定新規中小企業者がその設立の際に発行した株式の取得に要した金額の控除等）において準用する」と、「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と読み替えるものとする。

Special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares acquired at incorporation in the case where the total of the amount to which the provisions of paragraph (1) were applied in that year and, where a refund of income tax under the provisions of paragraph (11) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph has been received, the undeducted amount for specified shares issued at establishment pertaining to that income tax exceeds 2 billion yen, special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares acquired at incorporation in the case where, where the provisions of paragraph (1) have been applied or a refund of income tax under the provisions of paragraph (11) of that Article has been received, the deductible specified shares acquired at incorporation are transferred during the year following the year that includes the day of their acquisition, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.

その年において第一項の規定の適用を受けた金額と前項において準用する前条第十一項の規定による所得税の還付を受けた場合における当該所得税に係る設立特定株式控除未済額との合計額が二十億円を超える場合における控除対象設立特定株式と同一銘柄の株式の取得価額の計算の特例、第一項の規定の適用を受けた場合又は同条第十一項の規定による所得税の還付を受けた場合において控除対象設立特定株式をその取得の日の属する年の翌年中に譲渡をしたときにおける当該控除対象設立特定株式と同一銘柄の株式の取得価額の計算の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。

Article 37-13-3Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.

第三十七条の十三の三（特定中小会社が発行した株式に係る譲渡損失の繰越控除等）

Where, with regard to a resident or nonresident who has a permanent establishment who has acquired by payment specified shares of a specified small and medium-sized company (limited to one that falls under a resident or nonresident who has a permanent establishment prescribed in Article 37-13, paragraph (1) (where those specified shares fall under specified shares issued at establishment prescribed in paragraph (1) of the preceding Article, including a resident or nonresident who has a permanent establishment prescribed in that paragraph); the same applies hereinafter in this Article), any of the following facts occurs as a case where a loss has arisen due to the specified shares acquired by that payment and held by that person having lost their value as shares within the period from the day of the establishment of the specified small and medium-sized company to the day before the listing date, etc. (meaning the day on which the shares were listed on a financial instruments exchange prescribed in or any other day specified by Cabinet Order) pertaining to shares issued by that specified small and medium-sized company (including a stock company that was that specified small and medium-sized company) (referred to as the "application period" in paragraph (8)), the occurrence of that fact is deemed to be a transfer of those specified shares, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of losses arising from the transfer of those specified shares, respectively, and the provisions of this Article and Article 37-10 and the provisions of other laws and regulations concerning income tax apply:

特定中小会社の特定株式を払込みにより取得をした居住者又は恒久的施設を有する非居住者（第三十七条の十三第一項に規定する居住者又は恒久的施設を有する非居住者（当該特定株式が前条第一項に規定する設立特定株式に該当する場合には、同項に規定する居住者又は恒久的施設を有する非居住者を含む。）に該当するものに限る。以下この条において同じ。）について、当該特定中小会社の設立の日から当該特定中小会社（当該特定中小会社であつた株式会社を含む。）が発行した株式に係る上場等の日（に規定する金融商品取引所に上場された日その他の政令で定める日をいう。）の前日までの期間（第八項において「適用期間」という。）内に、その有する当該払込みにより取得をした特定株式が株式としての価値を失つたことによる損失が生じた場合として次に掲げる事実が発生したときは、当該事実が発生したことは当該特定株式の譲渡をしたことと、当該損失の金額として政令で定める金額は当該特定株式の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この条及び第三十七条の十の規定その他の所得税に関する法令の規定を適用する。

the stock company that issued the specified shares acquired by that payment has dissolved (excluding dissolution due to a merger) and its liquidation has been completed;

当該払込みにより取得をした特定株式を発行した株式会社が解散（合併による解散を除く。）をし、その清算が結了したこと。

a fact specified by Cabinet Order as being similar to the fact listed in the preceding item.

前号に掲げる事実に類する事実として政令で定めるもの

The provisions of the preceding paragraph apply, pursuant to the provisions of Cabinet Order, only where the final return for the year that includes the day on which the fact prescribed in that paragraph occurred states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount specified by Cabinet Order as the amount of losses prescribed in that paragraph and other documents specified by Order of the Ministry of Finance.

前項の規定は、政令で定めるところにより、同項に規定する事実が発生した日の属する年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、同項に規定する損失の金額として政令で定める金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。

Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.

税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) as applied mutatis mutandis pursuant to paragraph (10); the same applies hereinafter in this paragraph, the following paragraph and paragraph (7)) has an amount of capital loss on specified shares, notwithstanding the provisions of the second sentence of Article 37-10, paragraph (1), the amount of capital loss on specified shares is deducted in calculating the amount of capital gains, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article apply, the amount after that application) for that year.

確定申告書（第十項において準用する第三十七条の十二の二第九項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。以下この項、次項及び第七項において同じ。）を提出する居住者又は恒久的施設を有する非居住者の特定株式に係る譲渡損失の金額がある場合には、第三十七条の十第一項後段の規定にかかわらず、当該特定株式に係る譲渡損失の金額は、当該確定申告書に係る年分の第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（第三十七条の十三第一項又は前条第一項の規定の適用がある場合には、その適用後の金額）を限度として、当該年分の当該上場株式等に係る譲渡所得等の金額の計算上控除する。

The provisions of the preceding paragraph apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount of capital loss on specified shares and other documents specified by Order of the Ministry of Finance.

前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、特定株式に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。

With regard to the application of the provisions of Article 37-11 in the case where the provisions of paragraph (4) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of Article 37-13-3, paragraph (4) apply, the amount after that application;".

第四項の規定の適用がある場合における第三十七条の十一の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十三の三第四項の規定の適用がある場合には、その適用後の金額。」とする。

Where a resident or nonresident who has a permanent establishment who files a final return has an amount of capital loss on specified shares that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of paragraph (4) or this paragraph), notwithstanding the provisions of the second sentence of Article 37-10, paragraph (1), an amount equivalent to that amount of capital loss on specified shares is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of capital gains, etc. on general shares, etc. and the amount of capital gains, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on general shares, etc. prescribed in that paragraph (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article apply, the amount after that application; the same applies hereinafter in this paragraph) and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article or the provisions of paragraph (4) apply, the amount after that application; the same applies hereinafter in this paragraph) for that year.

確定申告書を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた特定株式に係る譲渡損失の金額（第四項又はこの項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、第三十七条の十第一項後段の規定にかかわらず、当該特定株式に係る譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する一般株式等に係る譲渡所得等の金額（第三十七条の十三第一項又は前条第一項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）及び第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（第三十七条の十三第一項若しくは前条第一項の規定又は第四項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該年分の当該一般株式等に係る譲渡所得等の金額及び上場株式等に係る譲渡所得等の金額の計算上控除する。

The amount of capital loss on specified shares prescribed in paragraph (4), paragraph (5) and the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made, within the application period, a transfer of specified shares acquired by that person by payment (excluding a transfer to a relative of the resident or nonresident who has a permanent establishment or any other person having a special relationship with that person, or any other transfer specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) for the year that includes the day on which the person made that transfer.

第四項、第五項及び前項に規定する特定株式に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、適用期間内に、その払込みにより取得をした特定株式の譲渡（当該居住者又は恒久的施設を有する非居住者の親族その他の特別の関係がある者に対してする譲渡その他の政令で定めるものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。

The provisions of Article 37-12-2, paragraphs (7), (8) and (10) apply mutatis mutandis to the case where the provisions of paragraph (7) are applied. In this case, in paragraph (7) of that Article, the phrase "The provisions of paragraph (5)" is deemed to be replaced with "The provisions of Article 37-13-3, paragraph (7)", the phrase "the preceding paragraph" is deemed to be replaced with "paragraph (8) of that Article", the phrase "amount of capital loss on listed shares, etc." is deemed to be replaced with "amount of capital loss on specified shares", the phrase "a final return to which" is deemed to be replaced with "a final return (meaning a final return prescribed in paragraph (4) of that Article; the same applies hereinafter in this paragraph) to which", and the phrase "the final return referred to in paragraph (5)" is deemed to be replaced with "the final return referred to in paragraph (7) of that Article"; in paragraph (8) of that Article, the phrase "Article 8-4 (excluding paragraph (3))" is deemed to be replaced with "Article 37-10 (excluding paragraph (6))", the phrase "the provisions of paragraph (5) apply" is deemed to be replaced with "the provisions of Article 37-13-3, paragraph (7) apply", the phrase "Article 8-4, paragraph (1)" is deemed to be replaced with "Article 37-10, paragraph (1)", and the phrase "calculated amount (where the provisions of Article 37-12-2, paragraph (5)" is deemed to be replaced with "calculated amount (where the provisions of Article 37-13-3, paragraph (7)"; and in paragraph (10) of that Article, the phrase "paragraph (5)" is deemed to be replaced with "Article 37-13-3, paragraph (7)", and the phrase "the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation or the amount of capital loss on specified shares prescribed in ".

第三十七条の十二の二第七項、第八項及び第十項の規定は、第七項の規定を適用する場合について準用する。この場合において、同条第七項中「第五項の規定」とあるのは「第三十七条の十三の三第七項の規定」と、「前項」とあるのは「同条第八項」と、「上場株式等に係る譲渡損失の金額」とあるのは「特定株式に係る譲渡損失の金額」と、「添付がある確定申告書」とあるのは「添付がある確定申告書（同条第四項に規定する確定申告書をいう。以下この項において同じ。）」と、「第五項の確定申告書」とあるのは「同条第七項の確定申告書」と、同条第八項中「第五項の規定の適用がある場合における第八条の四（第三項を除く。）」とあるのは「第三十七条の十三の三第七項の規定の適用がある場合における第三十七条の十（第六項を除く。）」と、「第八条の四第一項」とあるのは「第三十七条の十第一項」と、「計算した金額（第三十七条の十二の二第五項」とあるのは「計算した金額（第三十七条の十三の三第七項」と、同条第十項中「第五項」とあるのは「第三十七条の十三の三第七項」と、「上場株式等に係る譲渡損失の金額」とあるのは「上場株式等に係る譲渡損失の金額若しくは（特定中小会社が発行した株式に係る譲渡損失の繰越控除等）に規定する特定株式に係る譲渡損失の金額」と読み替えるものとする。

The provisions of Article 37-12-2, paragraph (9) apply mutatis mutandis to a resident or nonresident who has a permanent establishment who seeks the application of the provisions of paragraph (7) in or after the year following the relevant year. In this case, in paragraph (9) of that Article, the phrase "of paragraph (5)" is deemed to be replaced with "of Article 37-13-3, paragraph (7)"; the phrase "(Deduction for Carryover of Capital Loss on Listed Shares, etc.) of" is deemed to be replaced with "(Deduction for Carryover of Capital Loss on Listed Shares, etc.) or Article 37-13-3, paragraph (7) (Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.) of"; the phrase "" is deemed to be replaced with ""; the phrase ", and other matters" is deemed to be replaced with ", the amount of capital loss on specified shares prescribed in that arose in that year (excluding any amount deducted by applying the provisions of ; hereinafter referred to in this paragraph as the 'amount of capital loss on specified shares'), the amount of capital loss on specified shares that arose in each year within the three years before that year, and other matters"; the phrase "is deemed to be replaced with 'amount of capital loss on listed shares, etc.'" is deemed to be replaced with "is deemed to be replaced with 'amount of capital loss on listed shares, etc. or amount of capital loss on specified shares'"; the phrase " (Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with " and amount of capital loss on specified shares (Article 37-12-2, paragraph (5) or Article 37-13-3, paragraph (7) of the Act on Special Measures Concerning Taxation"; the phrase "'excluding', the phrase 'those amounts' is deemed to be replaced with 'that amount of capital loss on listed shares, etc.'" is deemed to be replaced with "'excluding'"; and the phrase "amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)" is deemed to be replaced with "amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.), amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)".

第三十七条の十二の二第九項の規定は、その年の翌年以後において第七項の規定の適用を受けようとする居住者又は恒久的施設を有する非居住者について準用する。この場合において、同条第九項中「第五項の」とあるのは「第三十七条の十三の三第七項の」と、「譲渡損失の繰越控除）の」とあるのは「譲渡損失の繰越控除）又は第三十七条の十三の三第七項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等）の」と、「」とあるのは「」と、「その他の」とあるのは「、その年において生じたに規定する特定株式に係る譲渡損失の金額（の規定の適用を受けて控除されたものを除く。以下この項において「特定株式に係る譲渡損失の金額」という。）、その年の前年以前三年内の各年において生じた特定株式に係る譲渡損失の金額その他の」と、「とあるのは「上場株式等に係る譲渡損失の金額」」とあるのは「とあるのは「上場株式等に係る譲渡損失の金額又は特定株式に係る譲渡損失の金額」」と、「（租税特別措置法第三十七条の十二の二第五項」とあるのは「及び特定株式に係る譲渡損失の金額（租税特別措置法第三十七条の十二の二第五項又は第三十七条の十三の三第七項」と、「「を除く」と、「これらの金額」とあるのは「当該上場株式等に係る譲渡損失の金額」」とあるのは「「を除く」」と、「第三十七条の十一第一項」とあるのは「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等の金額、第三十七条の十一第一項」と読み替えるものとする。

Special provisions on the provisions of paragraph (1) in the case where the fact prescribed in that paragraph occurs with regard to a person who holds specified shares acquired by payment and other shares of the same class as those specified shares, special provisions for calculating the amount of capital loss on specified shares prescribed in paragraph (8) in the case where an amount of losses has arisen from the transfer of those shares with regard to a person who holds those specified shares and other shares of the same class as those specified shares, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and paragraph (7) through the preceding paragraph are specified by Cabinet Order.

払込みにより取得をした特定株式及び当該特定株式と同一銘柄の他の株式を有する者につき第一項に規定する事実が発生した場合における同項の規定の特例、当該特定株式及び当該特定株式と同一銘柄の他の株式を有する者につきこれらの株式の譲渡をしたことによる損失の金額が生じた場合における第八項に規定する特定株式に係る譲渡損失の金額の計算の特例その他第一項、第四項及び第七項から前項までの規定の適用に関し必要な事項は、政令で定める。

Article 37-13-4Special Provisions on Taxation on Capital Gains, etc. from the Transfer of Shares in Exchange for Shares, etc.

第三十七条の十三の四（株式等を対価とする株式の譲渡に係る譲渡所得等の課税の特例）

Where an individual has transferred shares held by the individual (hereinafter referred to in this paragraph as "shares held") through a partial share exchange in which the corporation that issued the shares held is the subsidiary resulting from a partial share exchange prescribed in Article 774-3, paragraph (1), item (i) of the Companies Act, and has received delivery of shares of the parent company resulting from a partial share exchange (meaning the parent company resulting from a partial share exchange prescribed in that item; the same applies hereinafter in this Article) pertaining to that partial share exchange (excluding the case where the ratio of the value of the shares of the parent company resulting from a partial share exchange received through that partial share exchange to the total of the amount of money and the value of assets other than money received through that partial share exchange is less than 80 percent, and the case where the parent company resulting from a partial share exchange immediately after that partial share exchange falls under a family company prescribed in Article 2, item (x) of the Corporation Tax Act (where the shareholders that formed the basis for the determination of being a family company prescribed in that item include a corporation that is not a family company prescribed in that item or an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act, limited to one that would be a family company prescribed in Article 2, item (x) of the Corporation Tax Act even if the determination were made by excluding that corporation or association or foundation without juridical personality from the shareholders forming the basis for the determination)), with regard to the application of the provisions of Article 37-10 through the preceding Article or Article 27, Article 33 or Article 35 of the Income Tax Act, the transfer of the shares held that were transferred (where money or assets other than money (excluding shares of the parent company resulting from a partial share exchange) were received through that partial share exchange, the portion of those shares held specified by Cabinet Order as the portion other than that corresponding to the total of the amount of money and the value of assets other than money (excluding the value of the shares of the parent company resulting from a partial share exchange) received through that partial share exchange) is deemed not to have taken place.

個人が、その有する株式（以下この項において「所有株式」という。）を発行した法人を会社法第七百七十四条の三第一項第一号に規定する株式交付子会社とする株式交付により当該所有株式の譲渡をし、当該株式交付に係る株式交付親会社（同号に規定する株式交付親会社をいう。以下この条において同じ。）の株式の交付を受けた場合（当該株式交付により交付を受けた当該株式交付親会社の株式の価額が当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額のうちに占める割合が百分の八十に満たない場合並びに当該株式交付の直後の当該株式交付親会社が法人税法第二条第十号に規定する同族会社（同号に規定する同族会社であることについての判定の基礎となつた株主のうちに同号に規定する同族会社でない法人又は所得税法第二条第一項第八号に規定する人格のない社団等がある場合には、当該法人又は人格のない社団等をその判定の基礎となる株主から除外して判定するものとした場合においても法人税法第二条第十号に規定する同族会社となるものに限る。）に該当する場合を除く。）における第三十七条の十から前条まで又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該譲渡をした所有株式（当該株式交付により交付を受けた金銭又は金銭以外の資産（当該株式交付親会社の株式を除く。）がある場合には、当該所有株式のうち、当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額（当該株式交付親会社の株式の価額を除く。）に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。

Matters concerning the application of the provisions of the preceding paragraph in the case where the individual referred to in that paragraph is a nonresident, the acquisition cost of the shares of the parent company resulting from a partial share exchange received as referred to in that paragraph, and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of that paragraph apply are specified by Cabinet Order.

前項の個人が非居住者である場合における同項の規定の適用に関する事項、同項の交付を受けた株式交付親会社の株式の取得価額その他同項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。

Article 37-14Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account

第三十七条の十四（非課税口座内の少額上場株式等に係る譲渡所得等の非課税）

Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account at a business office (meaning a business office prescribed in Article 37-11-3, paragraph (3), item (i); the same applies hereinafter in this Article and the following Article) of a financial instruments business operator, etc. (meaning a financial instruments business operator, etc. prescribed in that item; the same applies hereinafter in this Article and the following Article) has made the transfer specified in each of the following items (including a transfer specified by Cabinet Order as being similar thereto, and excluding a transfer made by the method of transaction listed in ; the same applies hereinafter in this Article and the following Article) of the listed shares, etc. prescribed in item (i) that are listed in that item and are entered or recorded in the transfer account book (meaning the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article and the following Article) pertaining to the tax-exempt account, or the custody of which has been entrusted to the tax-exempt account, under a contract for managing tax-exempt listed shares, etc., the listed shares, etc. prescribed in item (i) that are listed in item (ii) and are entered or recorded in the transfer account book pertaining to the tax-exempt account, or the custody of which has been entrusted to the tax-exempt account, under a tax-exempt cumulative investment contract, or the listed shares, etc. prescribed in item (i) that are listed in item (iii) or the listed shares, etc. prescribed in item (i) that are listed in item (iv) and are entered or recorded in the transfer account book pertaining to the tax-exempt account, or the custody of which has been entrusted to the tax-exempt account, under a specified tax-exempt cumulative investment contract (collectively referred to as "listed shares, etc. in a tax-exempt account" in the following paragraph through paragraph (4)), income tax is not imposed on business income, capital gains and miscellaneous income from that transfer (excluding business income and miscellaneous income that fall under the provisions of Article 41-2 of the Income Tax Act and capital gains that fall under the provisions of Article 32, paragraph (2)):

金融商品取引業者等（第三十七条の十一の三第三項第一号に規定する金融商品取引業者等をいう。以下この条及び次条において同じ。）の営業所（同号に規定する営業所をいう。以下この条及び次条において同じ。）に非課税口座を開設している居住者又は恒久的施設を有する非居住者が、非課税上場株式等管理契約に基づき当該非課税口座に係る振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。以下この条及び次条において同じ。）に記載若しくは記録がされ、若しくは当該非課税口座に保管の委託がされている第一号に掲げる同号に規定する上場株式等、非課税累積投資契約に基づき当該非課税口座に係る振替口座簿に記載若しくは記録がされ、若しくは当該非課税口座に保管の委託がされている第二号に掲げる第一号に規定する上場株式等又は特定非課税累積投資契約に基づき当該非課税口座に係る振替口座簿に記載若しくは記録がされ、若しくは当該非課税口座に保管の委託がされている第三号に掲げる第一号に規定する上場株式等若しくは第四号に掲げる第一号に規定する上場株式等（次項から第四項までにおいて「非課税口座内上場株式等」と総称する。）のそれぞれ次の各号に定める譲渡（これに類するものとして政令で定めるものを含むものとし、イに掲げる取引の方法により行うものを除く。以下この条及び次条において同じ。）をした場合には、当該譲渡による事業所得、譲渡所得及び雑所得（所得税法第四十一条の二の規定に該当する事業所得及び雑所得並びに第三十二条第二項の規定に該当する譲渡所得を除く。）については、所得税を課さない。

listed shares, etc. pertaining to a tax-exempt management account established in that tax-exempt account (meaning the following shares, etc., beneficial rights and investment units; the same applies hereinafter in this Article (excluding paragraph (3)) and the following Article (excluding paragraph (3) and paragraph (5), item (vi))): a transfer under that contract for managing tax-exempt listed shares, etc. made during the period from the day on which that tax-exempt management account was established until the day on which five years have elapsed from January 1 of the year that includes that day;

当該非課税口座に設けられた非課税管理勘定に係る上場株式等（次に掲げる株式等、受益権及び投資口をいう。以下この条（第三項を除く。）及び次条（第三項及び第五項第六号を除く。）において同じ。）　当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間に行う当該非課税上場株式等管理契約に基づく譲渡

shares, etc. prescribed in Article 37-10, paragraph (2) (referred to as "shares, etc." in paragraph (4) and the following Article) that are listed in items (i) through (v) of Article 37-10, paragraph (2) (in the case of beneficial rights listed in item (iv) of that paragraph, limited to beneficial interests in securities investment trusts other than bond investment trusts and beneficial interests in investment trusts other than securities investment trusts that do not fall under bond-based investment trusts), or bonds with share options (including convertible specified corporate bonds prescribed in and specified corporate bonds with subscription rights for new preferred equity prescribed in ), which fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i);

第三十七条の十第二項に規定する株式等（第四項及び次条において「株式等」という。）で第三十七条の十第二項第一号から第五号までに掲げるもの（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）又は新株予約権付社債（に規定する転換特定社債及びに規定する新優先出資引受権付特定社債を含む。）のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するもの

beneficial interests in securities investment trusts other than bond investment trusts for which the public offering of beneficial rights pertaining to their creation was conducted by way of public offering prescribed in Article 8-4, paragraph (1), item (ii) (excluding specified stock investment trusts prescribed in Article 3-2);

公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたもの（第三条の二に規定する特定株式投資信託を除く。）の受益権

investment units prescribed in of a specified investment corporation prescribed in Article 8-4, paragraph (1), item (iii).

第八条の四第一項第三号にに規定する投資口

the following listed shares, etc. pertaining to a cumulative investment account established in that tax-exempt account: a transfer under that tax-exempt cumulative investment contract made during the period from the day on which that cumulative investment account was established until the day on which 20 years have elapsed from January 1 of the year that includes that day;

当該非課税口座に設けられた累積投資勘定に係る上場株式等で次に掲げるもの　当該累積投資勘定を設けた日から同日の属する年の一月一日以後二十年を経過する日までの間に行う当該非課税累積投資契約に基づく譲渡

beneficial interests in securities investment trusts other than bond investment trusts that fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i);

公社債投資信託以外の証券投資信託の受益権のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するもの

listed shares, etc. listed in (b) of the preceding item.

前号ロに掲げる上場株式等

listed shares, etc. listed in (a) or (b) of the preceding item pertaining to a specified cumulative investment account established in that tax-exempt account: a transfer under that specified tax-exempt cumulative investment contract made on or after the day on which that specified cumulative investment account was established;

当該非課税口座に設けられた特定累積投資勘定に係る上場株式等で前号イ又はロに掲げるもの　当該特定累積投資勘定を設けた日以後に行う当該特定非課税累積投資契約に基づく譲渡

listed shares, etc. listed in item (i), (a) through (c) pertaining to a specified tax-exempt management account established in that tax-exempt account: a transfer under that specified tax-exempt cumulative investment contract made on or after the day on which that specified tax-exempt management account was established.

当該非課税口座に設けられた特定非課税管理勘定に係る上場株式等で第一号イからハまでに掲げるもの　当該特定非課税管理勘定を設けた日以後に行う当該特定非課税累積投資契約に基づく譲渡

If the revenue from the transfer of listed shares, etc. in a tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract is less than the total of the acquisition cost prescribed in Article 33, paragraph (3) of the Income Tax Act of those listed shares, etc. in a tax-exempt account and the amount of expenses required for the transfer, or the necessary expenses pertaining to the transfer, the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning income tax.

非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく非課税口座内上場株式等の譲渡による収入金額が当該非課税口座内上場株式等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、所得税に関する法令の規定の適用については、ないものとみなす。

In the cases referred to in the preceding two paragraphs, where a resident or nonresident who has a permanent establishment has transferred listed shares, etc. in a tax-exempt account (where the person has two or more tax-exempt accounts, the listed shares, etc. in a tax-exempt account pertaining to each of those tax-exempt accounts; the same applies hereinafter in this paragraph) under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract, the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of those listed shares, etc. in a tax-exempt account and the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2)) other than those listed shares, etc. in a tax-exempt account are to be calculated separately, pursuant to the provisions of Cabinet Order.

前二項の場合において、居住者又は恒久的施設を有する非居住者が、非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づき非課税口座内上場株式等（その者が二以上の非課税口座を有する場合には、それぞれの非課税口座に係る非課税口座内上場株式等。以下この項において同じ。）の譲渡をしたときは、政令で定めるところにより、当該非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該非課税口座内上場株式等以外の上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。

Where all or part of the listed shares, etc. in a tax-exempt account have been withdrawn (including withdrawal by book-entry transfer; the same applies hereinafter in this paragraph) from a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account due to any of the following reasons, it is deemed that, with regard to the listed shares, etc. in a tax-exempt account so withdrawn, a transfer under the contract for managing tax-exempt listed shares, etc., tax-exempt cumulative investment contract or specified tax-exempt cumulative investment contract was made, at the time when the reason arose, for the amount specified by Cabinet Order as the value at that time (hereinafter referred to in this paragraph and the following paragraph as the "amount at the time of withdrawal"); that, with regard to the resident or nonresident who has a permanent establishment who has opened or had opened the tax-exempt account in which the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account from which listed shares, etc. in a tax-exempt account were withdrawn due to the relocation, return or closure listed in item (i) is established, the person acquired, at the time of the withdrawal due to that relocation, return or closure, for the amount at the time of withdrawal, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account in a number equivalent to the number of the listed shares, etc. in a tax-exempt account withdrawn due to that relocation, return or closure; and that, with regard to a person who acquired listed shares, etc. in a tax-exempt account withdrawn due to the gift, inheritance or bequest listed in item (ii), the person acquired, at the time of that gift, inheritance or bequest, for the amount at the time of withdrawal, shares, etc. of the same class as those listed shares, etc. in a tax-exempt account, respectively; and the provisions of the preceding three paragraphs and paragraph (35) and the provisions of other laws and regulations concerning income tax apply:

次に掲げる事由により、非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定からの非課税口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この項において同じ。）があつた場合には、当該払出しがあつた非課税口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この項及び次項において「払出し時の金額」という。）により非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく譲渡があつたものと、第一号に掲げる移管、返還又は廃止による非課税口座内上場株式等の払出しがあつた非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられている非課税口座を開設し、又は開設していた居住者又は恒久的施設を有する非居住者については、当該移管、返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管、返還又は廃止による払出しがあつた非課税口座内上場株式等の数に相当する数の当該非課税口座内上場株式等と同一銘柄の株式等を取得したものと、第二号に掲げる贈与又は相続若しくは遺贈により払出しがあつた非課税口座内上場株式等を取得した者については、当該贈与又は相続若しくは遺贈の時に、その払出し時の金額をもつて当該非課税口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前三項及び第三十五項の規定その他の所得税に関する法令の規定を適用する。

relocation from a tax-exempt account to another account for entries or records in the transfer account book or custody of shares, etc. (referred to as an "other custody account" in item (ii) and item (iv) of the following paragraph), relocation from a tax-exempt management account to a tax-exempt management account for another year established in the tax-exempt account in which that tax-exempt management account is established, return of securities pertaining to listed shares, etc. in a tax-exempt account to the resident or nonresident who has a permanent establishment, or closure of a tax-exempt account;

非課税口座から他の株式等の振替口座簿への記載若しくは記録若しくは保管の委託に係る口座（次項第二号及び第四号において「他の保管口座」という。）への移管、非課税管理勘定から当該非課税管理勘定が設けられている非課税口座に係る他の年分の非課税管理勘定への移管、非課税口座内上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還又は非課税口座の廃止

gift, inheritance or bequest;

贈与又は相続若しくは遺贈

a transfer other than a transfer made in accordance with the method specified in the contract for managing tax-exempt listed shares, etc., tax-exempt cumulative investment contract or specified tax-exempt cumulative investment contract.

非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約において定められた方法に従つて行われる譲渡以外の譲渡

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

tax-exempt account: an account for entries or records in the transfer account book or custody of listed shares, etc. (limited to an account in which no matters concerning transactions other than transactions under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract and a specified tax-exempt cumulative investment contract are handled) that has been opened within the period specified respectively below under the following contracts concluded with a financial instruments business operator, etc. by a resident or nonresident who has a permanent establishment (limited to a person who is 18 years of age or older as of January 1 of that year), after the person has submitted (including providing, by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology; the same applies hereinafter in this Article), the matters to be stated in the written notification of opening of a tax-exempt account in lieu of submitting that written notification of opening of a tax-exempt account; the same applies in the following paragraph through paragraph (12) and paragraphs (32) through (34)), in order to receive the application of the provisions of Article 9-8 and the preceding paragraphs, to the head of the business office of the financial instruments business operator, etc. at which the person seeks to open the account, pursuant to the provisions of Cabinet Order, a written notification stating the type of account to be established in that account, the name and location of the business office of that financial instruments business operator, etc., a statement that the provisions of Article 9-8 and the preceding paragraphs are to be applied to dividend income pertaining to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act on listed shares, etc. entered or recorded in the transfer account book pertaining to that account or the custody of which has been entrusted to that account, and to business income, capital gains or miscellaneous income from the transfer of those listed shares, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written notification of opening of a tax-exempt account"):

非課税口座　居住者又は恒久的施設を有する非居住者（その年一月一日において十八歳以上である者に限る。）が、第九条の八及び前各項の規定の適用を受けるため、その口座を開設しようとする金融商品取引業者等の営業所の長に、政令で定めるところにより、その口座に設ける勘定の種類、当該金融商品取引業者等の営業所の名称及び所在地、その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託がされている上場株式等の所得税法第二十四条第一項に規定する配当等に係る配当所得及び当該上場株式等の譲渡による事業所得、譲渡所得又は雑所得について第九条の八及び前各項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下この条において「非課税口座開設届出書」という。）の提出（当該非課税口座開設届出書の提出に代えて行う電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。以下この条において同じ。）による当該非課税口座開設届出書に記載すべき事項の提供を含む。次項から第十二項まで及び第三十二項から第三十四項までにおいて同じ。）をして、当該金融商品取引業者等との間で締結した次に掲げる契約に基づきそれぞれ次に定める期間内に開設された上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座（当該口座において非課税上場株式等管理契約、非課税累積投資契約及び特定非課税累積投資契約に基づく取引以外の取引に関する事項を扱わないものに限る。）をいう。

contract for managing tax-exempt listed shares, etc.: the period from January 1, 2014 to December 31, 2023;

非課税上場株式等管理契約　平成二十六年一月一日から令和五年十二月三十一日までの期間

tax-exempt cumulative investment contract: the period from January 1, 2018 to December 31, 2023;

非課税累積投資契約　平成三十年一月一日から令和五年十二月三十一日までの期間

specified tax-exempt cumulative investment contract: the period on or after January 1, 2024.

特定非課税累積投資契約　令和六年一月一日以後の期間

contract for managing tax-exempt listed shares, etc.: a contract for entries or records in the transfer account book or custody of listed shares, etc. that the resident or nonresident who has a permanent establishment referred to in paragraph (1) has concluded with a financial instruments business operator, etc. in order to receive the application of the provisions of Article 9-8 (limited to the part pertaining to item (i)) and the provisions of paragraph (1) (limited to the part pertaining to item (i)) and the preceding three paragraphs, in the contract document of which it is provided that entries or records in the transfer account book or custody of listed shares, etc. are to be made in the tax-exempt management account established in the account pertaining to those entries or records or that custody; that only the following listed shares, etc. of that resident or nonresident who has a permanent establishment are to be accepted into that tax-exempt management account (excluding those acquired during the period from the day of the absence from Japan (meaning absence from Japan prescribed in paragraph (23); the same applies in items (iv) and (vi)) of a person who has filed the notification of continued application prescribed in paragraph (23), item (i) under the provisions of that paragraph (referred to as a "person who has filed a notification of continued application" in items (iv) and (vi)) until the day on which the submission of a notification of return to Japan pertaining to that person (meaning the submission prescribed in paragraph (25) of the notification of return to Japan prescribed in that paragraph; the same applies in items (iv) and (vi)) is made, those acquired by receiving the application of the provisions of the main clause of Article 29-2, paragraph (1), and others specified by Cabinet Order); that the transfer of listed shares, etc. entered or recorded in the transfer account book or held in custody in that tax-exempt management account is to be made by the method of entrusting the sale to that financial instruments business operator, etc., the method of making the transfer to that financial instruments business operator, etc., or any other method specified by Cabinet Order; that, on the day on which five years have elapsed from January 1 of the year that includes the day on which that tax-exempt management account was established, the listed shares, etc. pertaining to that tax-exempt management account, excluding those subject to the relocation referred to in (b), are to be relocated, pursuant to the provisions of Cabinet Order, from the account in which that tax-exempt management account was established to an other custody account; and other matters specified by Cabinet Order:

非課税上場株式等管理契約　第九条の八（第一号に係る部分に限る。）の規定並びに第一項（第一号に係る部分に限る。）及び前三項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は、当該記載若しくは記録又は保管の委託に係る口座に設けられた非課税管理勘定において行うこと、当該非課税管理勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等（第二十三項の規定による同項第一号に規定する継続適用届出書の提出をした者（第四号及び第六号において「継続適用届出書提出者」という。）が出国（同項に規定する出国をいう。第四号及び第六号において同じ。）をした日からその者に係る帰国届出書の提出（第二十五項に規定する帰国届出書の同項に規定する提出をいう。第四号及び第六号において同じ。）があつた日までの間に取得をしたもの、第二十九条の二第一項本文の規定の適用を受けて取得をしたものその他の政令で定めるものを除く。）のみを受け入れること、当該非課税管理勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすること、当該非課税管理勘定が設けられた日の属する年の一月一日から五年を経過した日において当該非課税管理勘定に係る上場株式等は、ロの移管がされるものを除き、当該非課税管理勘定が設けられた口座から、政令で定めるところにより他の保管口座に移管されることその他政令で定める事項が定められているものをいう。

the following listed shares, etc., for which the total amount of the consideration for acquisition (meaning, for purchased listed shares, etc., the amount of the purchase price (for listed shares, etc. acquired by payment, the amount paid in; the same applies in item (vi), (a) and (c), 1. and paragraph (28)), and, for listed shares, etc. accepted through the relocation referred to in 2., the amount at the time of withdrawal pertaining to that relocation; the same applies in item (iv), (a) and item (vi), (a) and (c)) of the listed shares, etc. accepted during the period from the day on which a tax-exempt management account was established in that account to December 31 of the year that includes that day does not exceed 1,200,000 yen (where there are listed shares, etc. listed in (b), the amount obtained by deducting the amount at the time of withdrawal pertaining to the relocation of those listed shares, etc.):

次に掲げる上場株式等で、当該口座に非課税管理勘定が設けられた日から同日の属する年の十二月三十一日までの間に受け入れた上場株式等の取得対価の額（購入した上場株式等についてはその購入の代価の額（払込みにより取得をした上場株式等については、その払い込んだ金額。第六号イ及びハ（１）並びに第二十八項において同じ。）をいい、（２）の移管により受け入れた上場株式等についてはその移管に係る払出し時の金額をいう。第四号イ並びに第六号イ及びハにおいて同じ。）の合計額が百二十万円（ロに掲げる上場株式等がある場合には、当該上場株式等の移管に係る払出し時の金額を控除した金額）を超えないもの

listed shares, etc. acquired within that period by entrusting the purchase (including intermediation, brokerage or agency for entrusting that purchase; the same applies in items (iv) and (vi)) to that financial instruments business operator, etc., listed shares, etc. acquired from that financial instruments business operator, etc., or listed shares, etc. acquired through a public offering of listed shares, etc. (limited to one that falls under a public offering of securities prescribed in ; the same applies in items (iv) and (vi)) conducted by that financial instruments business operator, etc., which are accepted into that account immediately after their acquisition;

当該期間内に当該金融商品取引業者等への買付けの委託（当該買付けの委託の媒介、取次ぎ又は代理を含む。第四号及び第六号において同じ。）により取得をした上場株式等、当該金融商品取引業者等から取得をした上場株式等又は当該金融商品取引業者等が行う上場株式等の募集（に規定する有価証券の募集に該当するものに限る。第四号及び第六号において同じ。）により取得をした上場株式等で、その取得後直ちに当該口座に受け入れられるもの

listed shares, etc. (excluding those listed in (b)) relocated, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year (meaning a tax-exempt management account for another year pertaining to the account in which that tax-exempt management account was established, or a minor's tax-exempt management account (meaning a tax-exempt management account prescribed in paragraph (5), item (iii) of the following Article) established in a minor's account (meaning a minor's account prescribed in paragraph (5), item (i) of the following Article; the same applies in paragraphs (32) and (33)) opened at the business office of that financial instruments business operator, etc.; the same applies in (b)).

他年分非課税管理勘定（当該非課税管理勘定を設けた口座に係る他の年分の非課税管理勘定又は当該金融商品取引業者等の営業所に開設された未成年者口座（次条第五項第一号に規定する未成年者口座をいう。第三十二項及び第三十三項において同じ。）に設けられた未成年者非課税管理勘定（同条第五項第三号に規定する非課税管理勘定をいう。）をいう。ロにおいて同じ。）から、政令で定めるところにより移管がされる上場株式等（ロに掲げるものを除く。）

listed shares, etc. relocated, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year on the day on which five years have elapsed from January 1 of the year that includes the day on which that tax-exempt management account for another year was established;

他年分非課税管理勘定から、当該他年分非課税管理勘定が設けられた日の属する年の一月一日から五年を経過した日に政令で定めるところにより移管がされる上場株式等

beyond what is listed in (a) and (b), listed shares, etc. specified by Cabinet Order.

イ及びロに掲げるもののほか政令で定める上場株式等

tax-exempt management account: an account for keeping records of entries or records in the transfer account book or custody of listed shares, etc. entered or recorded in the transfer account book or placed in custody under a contract for managing tax-exempt listed shares, etc., separately from records of other transactions, which satisfies the following requirements:

非課税管理勘定　非課税上場株式等管理契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、次に掲げる要件を満たすものをいう。

the account is established only in each year within the period from January 1, 2014 to December 31, 2023 (excluding a year in which a cumulative investment account is established; referred to as "each year of the account-setting period" in (b));

当該勘定は、平成二十六年一月一日から令和五年十二月三十一日までの期間内の各年（累積投資勘定が設けられる年を除く。ロにおいて「勘定設定期間内の各年」という。）においてのみ設けられること。

the account is established on January 1 of each year of the account-setting period (in the year that includes the day on which the submission prescribed in item (i) of a written notification of opening of a tax-exempt account (excluding one to which a written notice of account closure or a written notice of closure of a tax-exempt account is attached; the same applies in item (v), (b)) or the submission of a document specified by Cabinet Order was made, where that submission was made during the year, the day of that submission, and where a written notice of account closure or a written notice of closure of a tax-exempt account has been submitted, the day on which the matters specified in paragraph (21), item (i) were provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph (where those matters were provided before January 1 of the year in which the account is to be established, that January 1)).

当該勘定は、勘定設定期間内の各年の一月一日（非課税口座開設届出書（勘定廃止通知書又は非課税口座廃止通知書が添付されたものを除く。第五号ロにおいて同じ。）の第一号に規定する提出又は政令で定める書類の提出が年の中途においてされた場合におけるこれらの提出がされた日の属する年にあつてはこれらの提出の日とし、勘定廃止通知書又は非課税口座廃止通知書が提出された場合にあつては第二十一項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その勘定を設定しようとする年の一月一日前に当該事項の提供があつた場合には、同日）とする。）において設けられること。

tax-exempt cumulative investment contract: a contract for entries or records in the transfer account book or custody of listed shares, etc. acquired under a cumulative investment contract (meaning a contract under which the resident or nonresident who has a permanent establishment agrees to entrust the purchase of, acquire from, or acquire through a public offering conducted by, that financial instruments business operator, etc., a fixed amount of the listed shares, etc. listed in paragraph (1), item (ii), (a) or (b), periodically and continuously, and in which the brands of listed shares, etc. to be purchased through such entrustment or acquired are specified in advance) that the resident or nonresident who has a permanent establishment referred to in paragraph (1) has concluded with a financial instruments business operator, etc. in order to receive the application of the provisions of Article 9-8 (limited to the part pertaining to item (ii)) and the provisions of paragraph (1) (limited to the part pertaining to item (ii)) and the preceding three paragraphs, in the contract document of which it is provided that entries or records in the transfer account book or custody of listed shares, etc. are to be made in the cumulative investment account established in the account pertaining to those entries or records or that custody; that only the following, out of the listed shares, etc. listed in of that resident or nonresident who has a permanent establishment (limited to those that satisfy the requirements specified by Cabinet Order as those whose periodic and continuous acquisition promotes asset building by individuals (hereinafter referred to up to item (vi) as "listed shares, etc. for cumulative investment"), and excluding those acquired during the period from the day of the absence from Japan of a person who has filed a notification of continued application until the day on which the submission of a notification of return to Japan pertaining to that person is made, and others specified by Cabinet Order), are to be accepted into that cumulative investment account; that the financial instruments business operator, etc. is to confirm, pursuant to the provisions of Cabinet Order, the address of that resident or nonresident who has a permanent establishment and other matters specified by Cabinet Order as of the base date (meaning the day on which 10 years have elapsed from the day on which a cumulative investment account was first established in that account, and each day on which five years have elapsed from the day following that day); that the transfer of listed shares, etc. for cumulative investment entered or recorded in the transfer account book or held in custody in that cumulative investment account is to be made by the method of entrusting the sale to that financial instruments business operator, etc., the method of making the transfer to that financial instruments business operator, etc., or any other method specified by Cabinet Order; that, on the day on which 20 years have elapsed from January 1 of the year that includes the day on which that cumulative investment account was established, the listed shares, etc. for cumulative investment pertaining to that cumulative investment account are to be relocated, pursuant to the provisions of Cabinet Order, from the account in which that cumulative investment account was established to an other custody account; and other matters specified by Cabinet Order:

非課税累積投資契約　第九条の八（第二号に係る部分に限る。）の規定並びに第一項（第二号に係る部分に限る。）及び前三項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した累積投資契約（当該居住者又は恒久的施設を有する非居住者が、一定額の同号イ又はロに掲げる上場株式等につき、定期的に継続して、当該金融商品取引業者等に買付けの委託をし、当該金融商品取引業者等から取得し、又は当該金融商品取引業者等が行う募集により取得することを約する契約で、あらかじめその買付けの委託又は取得をする上場株式等の銘柄が定められているものをいう。）により取得した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は、当該記載若しくは記録又は保管の委託に係る口座に設けられた累積投資勘定において行うこと、当該累積投資勘定においては当該居住者又は恒久的施設を有する非居住者の同号イ及びロに掲げる上場株式等（当該上場株式等を定期的に継続して取得することにより個人の財産形成が促進されるものとして政令で定める要件を満たすもの（以下第六号までにおいて「累積投資上場株式等」という。）に限り、継続適用届出書提出者が出国をした日からその者に係る帰国届出書の提出があつた日までの間に取得をしたものその他の政令で定めるものを除く。）のうち次に掲げるもののみを受け入れること、当該金融商品取引業者等は、政令で定めるところにより基準経過日（当該口座に初めて累積投資勘定を設けた日から十年を経過した日及び同日の翌日以後五年を経過した日ごとの日をいう。）における当該居住者又は恒久的施設を有する非居住者の住所その他の政令で定める事項を確認することとされていること、当該累積投資勘定において振替口座簿への記載若しくは記録又は保管の委託がされている累積投資上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすること、当該累積投資勘定が設けられた日の属する年の一月一日から二十年を経過した日において当該累積投資勘定に係る累積投資上場株式等は当該累積投資勘定が設けられた口座から、政令で定めるところにより他の保管口座に移管されることその他政令で定める事項が定められているものをいう。

listed shares, etc. for cumulative investment acquired by entrusting the purchase to that financial instruments business operator, etc., listed shares, etc. for cumulative investment acquired from that financial instruments business operator, etc., or listed shares, etc. for cumulative investment acquired through a public offering of listed shares, etc. for cumulative investment conducted by that financial instruments business operator, etc., within the period from the day on which a cumulative investment account was established in that account to December 31 of the year that includes that day (referred to as the "acceptance period" in (a)), which are accepted into that account immediately after their acquisition and for which the total amount of the consideration for acquisition of the listed shares, etc. for cumulative investment accepted within that acceptance period does not exceed 400,000 yen;

当該口座に累積投資勘定が設けられた日から同日の属する年の十二月三十一日までの期間（イにおいて「受入期間」という。）内に当該金融商品取引業者等への買付けの委託により取得をした累積投資上場株式等、当該金融商品取引業者等から取得をした累積投資上場株式等又は当該金融商品取引業者等が行う累積投資上場株式等の募集により取得をした累積投資上場株式等のうち、その取得後直ちに当該口座に受け入れられるもので当該受入期間内に受け入れた累積投資上場株式等の取得対価の額の合計額が四十万円を超えないもの

beyond what is listed in (a), listed shares, etc. for cumulative investment specified by Cabinet Order.

イに掲げるもののほか政令で定める累積投資上場株式等

cumulative investment account: an account for keeping records of entries or records in the transfer account book or custody of listed shares, etc. for cumulative investment entered or recorded in the transfer account book or placed in custody under a tax-exempt cumulative investment contract, separately from records of other transactions, which satisfies the following requirements:

累積投資勘定　非課税累積投資契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる累積投資上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、次に掲げる要件を満たすものをいう。

the account is established only in each year within the period from January 1, 2018 to December 31, 2023 (excluding a year in which a tax-exempt management account is established; referred to as "each year of the account-setting period" in (b));

当該勘定は、平成三十年一月一日から令和五年十二月三十一日までの期間内の各年（非課税管理勘定が設けられる年を除く。ロにおいて「勘定設定期間内の各年」という。）においてのみ設けられること。

the account is established on January 1 of each year of the account-setting period (in the year that includes the day on which the submission prescribed in item (i) of a written notification of opening of a tax-exempt account or the submission of a document specified by Cabinet Order was made, where that submission was made during the year, the day of that submission, and where a written notice of account closure or a written notice of closure of a tax-exempt account has been submitted, the day on which the matters specified in paragraph (21), item (i) were provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph (where those matters were provided before January 1 of the year in which the account is to be established, that January 1)).

当該勘定は、勘定設定期間内の各年の一月一日（非課税口座開設届出書の第一号に規定する提出又は政令で定める書類の提出が年の中途においてされた場合におけるこれらの提出がされた日の属する年にあつてはこれらの提出の日とし、勘定廃止通知書又は非課税口座廃止通知書が提出された場合にあつては第二十一項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その勘定を設定しようとする年の一月一日前に当該事項の提供があつた場合には、同日）とする。）において設けられること。

specified tax-exempt cumulative investment contract: a contract for entries or records in the transfer account book or custody of listed shares, etc. that the resident or nonresident who has a permanent establishment referred to in paragraph (1) has concluded with a financial instruments business operator, etc. in order to receive the application of the provisions of Article 9-8 (limited to the part pertaining to items (iii) and (iv)) and the provisions of paragraph (1) (limited to the part pertaining to items (iii) and (iv)) and the preceding three paragraphs, in the contract document of which it is provided that entries or records in the transfer account book or custody of listed shares, etc. are to be made in the specified cumulative investment account or specified tax-exempt management account established in the account pertaining to those entries or records or that custody; that only those listed in (a) acquired under a cumulative investment contract (meaning a contract under which the resident or nonresident who has a permanent establishment agrees to entrust the purchase of, acquire from, or acquire through a public offering conducted by, that financial instruments business operator, etc., a fixed amount of the listed shares, etc. listed in paragraph (1), item (ii), (a) or (b) (where those listed shares, etc. are listed shares, etc. listed in (a) of that item, a fixed amount of, or the largest number of units that can be acquired within the range of that fixed amount of, the listed shares, etc. listed in (a) of that item), periodically and continuously, and in which the brands of listed shares, etc. to be purchased through such entrustment or acquired are specified in advance) and those listed in (b), out of the listed shares, etc. listed in of that resident or nonresident who has a permanent establishment (limited to listed shares, etc. for cumulative investment, and excluding listed shares, etc. acquired during the period from the day of the absence from Japan of a person who has filed a notification of continued application until the day on which the submission of a notification of return to Japan pertaining to that person is made that are listed in (a); hereinafter referred to in this item and the following item as "specified cumulative investment listed shares, etc."), are to be accepted into that specified cumulative investment account; that only those listed in (c) and (d), out of the listed shares, etc. listed in of that resident or nonresident who has a permanent establishment (excluding those acquired during the period from the day of the absence from Japan of a person who has filed a notification of continued application until the day on which the submission of a notification of return to Japan pertaining to that person is made, those acquired by receiving the application of the provisions of the main clause of Article 29-2, paragraph (1), those designated, under the rules prescribed by the financial instruments exchange prescribed in on which those listed shares, etc. are listed, as brands for which delisting from that financial instruments exchange has been decided or as brands at risk of delisting, and others specified by Cabinet Order), are to be accepted into that specified tax-exempt management account; that the financial instruments business operator, etc. is to confirm, pursuant to the provisions of Cabinet Order, the address of that resident or nonresident who has a permanent establishment and other matters specified by Cabinet Order as of the base date (meaning the day on which 10 years have elapsed from the day on which a specified cumulative investment account was first established in that account, and each day on which five years have elapsed from the day following that day); that the transfer of listed shares, etc. entered or recorded in the transfer account book or held in custody in that specified cumulative investment account or specified tax-exempt management account is to be made by the method of entrusting the sale to that financial instruments business operator, etc., the method of making the transfer to that financial instruments business operator, etc., or any other method specified by Cabinet Order; and other matters specified by Cabinet Order:

特定非課税累積投資契約　第九条の八（第三号及び第四号に係る部分に限る。）の規定並びに第一項（第三号及び第四号に係る部分に限る。）及び前三項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は、当該記載若しくは記録又は保管の委託に係る口座に設けられた特定累積投資勘定又は特定非課税管理勘定において行うこと、当該特定累積投資勘定においては当該居住者又は恒久的施設を有する非居住者の同項第三号に掲げる上場株式等（累積投資上場株式等に限り、継続適用届出書提出者が出国をした日からその者に係る帰国届出書の提出があつた日までの間に取得をした上場株式等であつてイに掲げるものを除く。以下この号及び次号において「特定累積投資上場株式等」という。）のうち、累積投資契約（当該居住者又は恒久的施設を有する非居住者が、一定額の同項第二号イ又はロに掲げる上場株式等（当該上場株式等が同号イに掲げる上場株式等である場合には、一定額又は当該一定額の範囲内で取得することができる最も多い口数の同号イに掲げる上場株式等）につき、定期的に継続して、当該金融商品取引業者等に買付けの委託をし、当該金融商品取引業者等から取得し、又は当該金融商品取引業者等が行う募集により取得することを約する契約で、あらかじめその買付けの委託又は取得をする上場株式等の銘柄が定められているものをいう。）により取得したイに掲げるもの及びロに掲げるもののみを受け入れること、当該特定非課税管理勘定においては当該居住者又は恒久的施設を有する非居住者の同項第四号に掲げる上場株式等（継続適用届出書提出者が出国をした日からその者に係る帰国届出書の提出があつた日までの間に取得をしたもの、第二十九条の二第一項本文の規定の適用を受けて取得をしたもの、その上場株式等が上場されているに規定する金融商品取引所の定める規則に基づき、当該金融商品取引所への上場を廃止することが決定された銘柄又は上場を廃止するおそれがある銘柄として指定されているものその他の政令で定めるものを除く。）のうちハ及びニに掲げるもののみを受け入れること、当該金融商品取引業者等は、政令で定めるところにより基準経過日（当該口座に初めて特定累積投資勘定を設けた日から十年を経過した日及び同日の翌日以後五年を経過した日ごとの日をいう。）における当該居住者又は恒久的施設を有する非居住者の住所その他の政令で定める事項を確認することとされていること、当該特定累積投資勘定又は特定非課税管理勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすることその他政令で定める事項が定められているものをいう。

specified cumulative investment listed shares, etc. acquired by entrusting the purchase to that financial instruments business operator, etc., specified cumulative investment listed shares, etc. acquired from that financial instruments business operator, etc., or specified cumulative investment listed shares, etc. acquired through a public offering of specified cumulative investment listed shares, etc. conducted by that financial instruments business operator, etc., within the period from the day on which a specified cumulative investment account was established in that account to December 31 of the year that includes that day (referred to as the "acceptance period" in (a)), which are accepted into that account immediately after their acquisition and for which the total amount of the consideration for acquisition of the specified cumulative investment listed shares, etc. accepted within that acceptance period does not exceed 1,200,000 yen (excluding those specified cumulative investment listed shares, etc. that, if accepted into that account, would cause the sum of that total amount, the total amount of the consideration for acquisition of the listed shares, etc. referred to in (c) accepted into that account in that year and the base amount for the specified cumulative investment account (meaning the amount specified by Cabinet Order as the amount equivalent to the purchase price of the listed shares, etc. that the resident or nonresident who has a permanent establishment has accepted into the specified cumulative investment account and the specified tax-exempt management account as of December 31 of the year preceding that year; the same applies in (c), 2. and paragraph (30)) to exceed 18,000,000 yen);

当該口座に特定累積投資勘定が設けられた日から同日の属する年の十二月三十一日までの期間（イにおいて「受入期間」という。）内に当該金融商品取引業者等への買付けの委託により取得をした特定累積投資上場株式等、当該金融商品取引業者等から取得をした特定累積投資上場株式等又は当該金融商品取引業者等が行う特定累積投資上場株式等の募集により取得をした特定累積投資上場株式等のうち、その取得後直ちに当該口座に受け入れられるもので当該受入期間内に受け入れた特定累積投資上場株式等の取得対価の額の合計額が百二十万円を超えないもの（特定累積投資上場株式等を当該口座に受け入れた場合に、当該合計額、同年において当該口座に受け入れているハの上場株式等の取得対価の額の合計額及び特定累積投資勘定基準額（同年の前年十二月三十一日に当該居住者又は恒久的施設を有する非居住者が特定累積投資勘定及び特定非課税管理勘定に受け入れている上場株式等の購入の代価の額に相当する金額として政令で定める金額をいう。ハ（２）及び第三十項において同じ。）の合計額が千八百万円を超えることとなるときにおける当該特定累積投資上場株式等を除く。）

beyond what is listed in (a), specified cumulative investment listed shares, etc. specified by Cabinet Order;

イに掲げるもののほか政令で定める特定累積投資上場株式等

listed shares, etc. acquired by entrusting the purchase to that financial instruments business operator, etc., listed shares, etc. acquired from that financial instruments business operator, etc., listed shares, etc. acquired through a public offering of listed shares, etc. conducted by that financial instruments business operator, etc., or listed shares, etc. acquired through the exercise of share options granted with respect to listed shares, etc. entered or recorded in the transfer account book pertaining to that account or the custody of which has been entrusted to that account, and others specified by Cabinet Order, within the period from the day on which a specified tax-exempt management account was established in that account to December 31 of the year that includes that day (referred to as the "acceptance period" in (c)), which are accepted into that account immediately after their acquisition and for which the total amount of the consideration for acquisition of the listed shares, etc. accepted within that acceptance period does not exceed 2,400,000 yen (excluding those listed shares, etc. where, if accepted into that account, the case would fall under either of the following cases):

当該口座に特定非課税管理勘定が設けられた日から同日の属する年の十二月三十一日までの期間（ハにおいて「受入期間」という。）内に当該金融商品取引業者等への買付けの委託により取得をした上場株式等、当該金融商品取引業者等から取得をした上場株式等、当該金融商品取引業者等が行う上場株式等の募集により取得をした上場株式等又は当該口座に係る振替口座簿に記載若しくは記録がされ、若しくは当該口座に保管の委託がされている上場株式等について与えられた新株予約権の行使により取得をした上場株式等その他の政令で定めるもののうち、その取得後直ちに当該口座に受け入れられるもので当該受入期間内に受け入れた上場株式等の取得対価の額の合計額が二百四十万円を超えないもの（上場株式等を当該口座に受け入れた場合において、次に掲げる場合に該当することとなるときにおける当該上場株式等を除く。）

where the sum of that total amount and the base amount for the specified tax-exempt management account (meaning the amount specified by Cabinet Order as the amount equivalent to the purchase price of the listed shares, etc. that the resident or nonresident who has a permanent establishment has accepted into the specified tax-exempt management account as of December 31 of the year preceding the year in question; the same applies in paragraph (30)) exceeds 12,000,000 yen;

当該合計額及び特定非課税管理勘定基準額（当該属する年の前年十二月三十一日に当該居住者又は恒久的施設を有する非居住者が特定非課税管理勘定に受け入れている上場株式等の購入の代価の額に相当する金額として政令で定める金額をいう。第三十項において同じ。）の合計額が千二百万円を超える場合

where the sum of the total amount of the consideration for acquisition of the listed shares, etc. accepted within that acceptance period, the total amount of the consideration for acquisition of the specified cumulative investment listed shares, etc. referred to in (a) accepted into that account in the year that includes the day on which the specified tax-exempt management account pertaining to that acceptance period was established, and the base amount for the specified cumulative investment account exceeds 18,000,000 yen.

当該受入期間内に受け入れた上場株式等の取得対価の額の合計額、当該受入期間に係る特定非課税管理勘定が設けられた日の属する年において当該口座に受け入れているイの特定累積投資上場株式等の取得対価の額の合計額及び特定累積投資勘定基準額の合計額が千八百万円を超える場合

beyond what is listed in (c), listed shares, etc. specified by Cabinet Order.

ハに掲げるもののほか政令で定める上場株式等

specified cumulative investment account: an account for keeping records of entries or records in the transfer account book or custody of specified cumulative investment listed shares, etc. entered or recorded in the transfer account book or placed in custody under a specified tax-exempt cumulative investment contract, separately from records of other transactions, which satisfies the following requirements:

特定累積投資勘定　特定非課税累積投資契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる特定累積投資上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、次に掲げる要件を満たすものをいう。

the account is established only in each year from 2024 onward (referred to as "each year of the account-setting period" in (b));

当該勘定は、令和六年以後の各年（ロにおいて「勘定設定期間内の各年」という。）においてのみ設けられること。

the account is established on January 1 of each year of the account-setting period (in the year that includes the day on which that submission prescribed in item (i) of a written notification of opening of a tax-exempt account (excluding one to which a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance is attached, one in which the matters stated in the written notice of account closure prescribed in item (ix) or the particulars of the written notice of closure of a tax-exempt account prescribed in item (x) are stated, and one for which those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means together with the submission of that written notification of opening of a tax-exempt account prescribed in item (i); the same applies in the following paragraph and paragraph (7)) was made, where that submission was made during the year, the day of that submission, and where a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance has been submitted, where a written notification of opening of a tax-exempt account in which those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are stated has been submitted, or where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account have been provided by electronic or magnetic means, the day on which the submission of those documents, the submission of that written notification of opening of a tax-exempt account or the provision of those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account (referred to as the "submission or provision of a closure notice" in (b) and (c)) was made (where that submission or provision of a closure notice was made before January 1 of the year in which the account is to be established, that January 1));

当該勘定は、勘定設定期間内の各年の一月一日（非課税口座開設届出書（勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類が添付されたもの、第九号に規定する勘定廃止通知書記載事項又は第十号に規定する非課税口座廃止通知書記載事項の記載がされたもの及び当該非課税口座開設届出書の第一号に規定する提出と併せて行われる電磁的方法による当該勘定廃止通知書記載事項又は当該非課税口座廃止通知書記載事項の提供があるものを除く。次項及び第七項において同じ。）の当該提出が年の中途においてされた場合における当該提出がされた日の属する年にあつては当該提出の日とし、勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類が提出された場合、当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の記載がされて非課税口座開設届出書の提出がされた場合又は電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされた場合にあつてはこれらの書類の提出、当該非課税口座開設届出書の提出又は当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供（ロ及びハにおいて「廃止通知の提出又は提供」という。）があつた日（その勘定を設定しようとする年の一月一日前に当該廃止通知の提出又は提供があつた場合には、同日）とする。）において設けられること。

where the submission or provision of a closure notice was made before January 1 of the year in which the account is to be established and the account is established on that day, the matters specified in paragraph (21), item (ii) have not been provided before that day by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph with regard to the matters submitted prescribed in paragraph (20) pertaining to that submission or provision of a closure notice.

その勘定を設定しようとする年の一月一日前に廃止通知の提出又は提供があつた場合において、同日に当該勘定が設けられるときは、当該廃止通知の提出又は提供に係る第二十項に規定する提出事項につき同日前に第二十一項の規定により同項の所轄税務署長から同項第二号に定める事項の提供がなかつたこと。

specified tax-exempt management account: an account for keeping records of entries or records in the transfer account book or custody of listed shares, etc. entered or recorded in the transfer account book or placed in custody under a specified tax-exempt cumulative investment contract, separately from records of other transactions, which is established at the same time as a specified cumulative investment account;

特定非課税管理勘定　特定非課税累積投資契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、特定累積投資勘定と同時に設けられるものをいう。

written notice of account closure: a document that a resident or nonresident who has a permanent establishment has received, pursuant to the provisions of paragraphs (13) through (15), from the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (13), in which the person's name and date of birth, the date on which the tax-exempt management account, cumulative investment account or specified cumulative investment account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as "matters stated in the written notice of account closure") are stated;

勘定廃止通知書　居住者又は恒久的施設を有する非居住者が、第十三項から第十五項までの規定の定めるところにより第十三項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税管理勘定、累積投資勘定又は特定累積投資勘定を廃止した年月日その他の財務省令で定める事項（以下この条において「勘定廃止通知書記載事項」という。）の記載のあるものをいう。

written notice of closure of a tax-exempt account: a document that a resident or nonresident who has a permanent establishment has received, pursuant to the provisions of paragraphs (16) through (18), from the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (16), in which the person's name and date of birth, the date on which the tax-exempt account was closed, whether or not listed shares, etc. have been accepted into the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account for the year that includes the day of that closure, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as the "particulars of the written notice of closure of a tax-exempt account") are stated.

非課税口座廃止通知書　居住者又は恒久的施設を有する非居住者が、第十六項から第十八項までの規定の定めるところにより第十六項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、非課税口座を廃止した年月日、当該廃止した日の属する年分の非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定への上場株式等の受入れの有無その他の財務省令で定める事項（以下この条において「非課税口座廃止通知書記載事項」という。）の記載のあるものをいう。

The head of the business office of the financial instruments business operator, etc. referred to in item (i) of the preceding paragraph who has received the submission of a written notification of opening of a tax-exempt account must, promptly after receiving that submission, provide the matters stated in that written notification of opening of a tax-exempt account and other matters specified by Order of the Ministry of Finance (in the case of a written notification of opening of a tax-exempt account submitted by a person specified by Cabinet Order as a person who has already given notice of the individual number (referred to as a "person who has already notified the individual number" in paragraph (8)), those matters and the individual number of that person; hereinafter referred to in this paragraph and the following paragraph as "notification particulars") to the competent district director for the location of the business office of that financial instruments business operator, etc. (referred to as the "competent district director" in the following paragraph) by the method using a specified electronic data processing system (meaning the method specified by Order of the Ministry of Finance as a method using an electronic data processing system prescribed in , which is used upon notifying the district director in advance pursuant to the provisions of Order of the Ministry of Finance; the same applies hereinafter in this Article and the following Article). In this case, the head of the business office of that financial instruments business operator, etc. must keep books for those written notifications of opening of a tax-exempt account and state or record the notification particulars therein for each person who has submitted a written notification of opening of a tax-exempt account.

非課税口座開設届出書の提出を受けた前項第一号の金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該非課税口座開設届出書に記載された事項その他の財務省令で定める事項（既に個人番号を告知している者として政令で定める者（第八項において「番号既告知者」という。）から提出を受けた非課税口座開設届出書にあつては、当該事項及びその者の個人番号。以下この項及び次項において「届出事項」という。）を、特定電子情報処理組織を使用する方法（財務省令で定めるところによりあらかじめ税務署長にに規定する電子情報処理組織を使用する方法として財務省令で定める方法をいう。以下この条及び次条において同じ。）により当該金融商品取引業者等の営業所の所在地の所轄税務署長（次項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該非課税口座開設届出書につき帳簿を備え、当該非課税口座開設届出書の提出をした者の各人別に、届出事項を記載し、又は記録しなければならない。

The competent district director who has received the provision of the notification particulars referred to in the preceding paragraph is to confirm whether or not notification particulars had been provided under the provisions of the preceding paragraph to that competent district director or another district director before the time of receiving the provision of those notification particulars with regard to the resident or nonresident who has a permanent establishment who submitted the written notification of opening of a tax-exempt account pertaining to those notification particulars (hereinafter referred to in this paragraph as the "submitter"), and the competent district director who has made that confirmation must provide the matters specified in the following items according to the categories of cases listed in those items to the head of the business office of the financial instruments business operator, etc. that received the submission of the written notification of opening of a tax-exempt account pertaining to those notification particulars, by the method using an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency and a computer used by the head of the business office of that financial instruments business operator, etc. via a telecommunications line). In this case, the head of the business office of that financial instruments business operator, etc. who has received the provision of the matters specified in item (ii) must notify the submitter that the written notification falls under what is specified in that item, and of the reason therefor:

前項の届出事項の提供を受けた所轄税務署長は、当該届出事項に係る非課税口座開設届出書の提出をした居住者又は恒久的施設を有する非居住者（以下この項において「提出者」という。）についての当該届出事項の提供を受けた時前における当該所轄税務署長又は他の税務署長に対する前項の規定による届出事項の提供の有無の確認をするものとし、当該確認をした当該所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める事項を、当該届出事項に係る非課税口座開設届出書の提出を受けた金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。この場合において、第二号に定める事項の提供を受けた当該金融商品取引業者等の営業所の長は、当該提出者に対し、同号に定める該当する旨及びその理由を通知しなければならない。

where notification particulars have not been provided to that competent district director or another district director before the time of receiving the provision of those notification particulars: a statement that the written notification of opening of a tax-exempt account pertaining to those notification particulars falls under neither a notification that may not be accepted pursuant to the provisions of paragraph (9) nor a notification that may not be submitted pursuant to the provisions of paragraph (11), and other matters specified by Order of the Ministry of Finance;

当該届出事項の提供を受けた時前に当該所轄税務署長及び他の税務署長に対して届出事項の提供がない場合　当該届出事項に係る非課税口座開設届出書が第九項の規定により受理することができないもの及び第十一項の規定により提出をすることができないものに該当しない旨その他財務省令で定める事項

where notification particulars have already been provided to that competent district director or another district director before the time of receiving the provision of those notification particulars: a statement that the written notification of opening of a tax-exempt account pertaining to those notification particulars falls under a notification that may not be accepted pursuant to the provisions of paragraph (9) or a notification that may not be submitted pursuant to the provisions of paragraph (11), the reason therefor, and other matters specified by Order of the Ministry of Finance.

当該届出事項の提供を受けた時前に既に当該所轄税務署長又は他の税務署長に対して届出事項の提供がある場合　当該届出事項に係る非課税口座開設届出書が第九項の規定により受理することができないもの又は第十一項の規定により提出をすることができないものに該当する旨及びその理由その他財務省令で定める事項

A resident or nonresident who has a permanent establishment who seeks to submit a written notification of opening of a tax-exempt account must, pursuant to the provisions of Cabinet Order, upon that submission, notify the head of the business office of the financial instruments business operator, etc. referred to in paragraph (5), item (i) of the person's name, date of birth, address (for a person who does not have an address in Japan, the place specified by Order of the Ministry of Finance; the same applies hereinafter in this paragraph, the following paragraph and paragraph (35)) and individual number (for a person who has already notified the individual number, the name, date of birth and address; the same applies in the following paragraph), by presenting a copy of the person's certificate of residence or any other document specified by Cabinet Order or by transmitting a digital certificate for signature, etc. prescribed in Article 37-11-3, paragraph (4), and must have the notified matters confirmed.

非課税口座開設届出書の提出をしようとする居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、第五項第一号の金融商品取引業者等の営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は第三十七条の十一の三第四項に規定する署名用電子証明書等を送信して氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この項、次項及び第三十五項において同じ。）及び個人番号（番号既告知者にあつては、氏名、生年月日及び住所。次項において同じ。）を告知し、当該告知をした事項につき確認を受けなければならない。

The head of the business office of a financial instruments business operator, etc. may not accept a written notification of opening of a tax-exempt account in which a name, date of birth, address and individual number different from those notified as referred to in the preceding paragraph are stated, or a written notification of opening of a tax-exempt account submitted again by a resident or nonresident who has a permanent establishment who has already opened a tax-exempt account with that financial instruments business operator, etc.

金融商品取引業者等の営業所の長は、前項の告知を受けたものと異なる氏名、生年月日、住所及び個人番号が記載されている非課税口座開設届出書並びに当該金融商品取引業者等に既に非課税口座を開設している居住者又は恒久的施設を有する非居住者から重ねて提出がされた非課税口座開設届出書については、これを受理することができない。

Where a resident or nonresident who has a permanent establishment who has opened or had opened a tax-exempt account submits a written notification of opening of a tax-exempt account to the head of the business office of a financial instruments business operator, etc. other than the financial instruments business operator, etc. at which that tax-exempt account has been opened, the person must attach a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance to the written notification of opening of a tax-exempt account, state the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account in it, or provide the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means together with the submission of the written notification of opening of a tax-exempt account.

非課税口座を開設し、又は開設していた居住者又は恒久的施設を有する非居住者は、当該非課税口座が開設されている金融商品取引業者等以外の金融商品取引業者等の営業所の長に対し、非課税口座開設届出書の提出をする場合には、勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類を非課税口座開設届出書に添付し、勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項を記載し、又は非課税口座開設届出書の提出と併せて行われる電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供をしなければならない。

A resident or nonresident who has a permanent establishment who has opened or had opened a tax-exempt account may not submit to the head of the business office of a financial instruments business operator, etc. other than the financial instruments business operator, etc. at which that tax-exempt account has been opened a written notification of opening of a tax-exempt account (excluding one to which a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance is attached, one in which the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account are stated, and one for which the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means together with the submission of that written notification of opening of a tax-exempt account (referred to as a "specified written notification for opening a tax-exempt account" in item (ii) of the following paragraph)).

非課税口座を開設し、又は開設していた居住者又は恒久的施設を有する非居住者は、当該非課税口座が開設されている金融商品取引業者等以外の金融商品取引業者等の営業所の長に対し、非課税口座開設届出書（勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類が添付されたもの、勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の記載がされたもの及び当該非課税口座開設届出書の提出と併せて行われる電磁的方法による勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の提供があるもの（次項第二号において「特定非課税口座開設届出書」という。）を除く。）の提出をすることができない。

Where a written notification of opening of a tax-exempt account falls under any of the following written notifications, the account for entries or records in the transfer account book or custody of listed shares, etc. opened through the submission of that written notification of opening of a tax-exempt account is deemed not to fall under a tax-exempt account from the time of the opening of that account, and the provisions of paragraph (5), item (i) and the provisions of other laws and regulations concerning income tax apply:

その非課税口座開設届出書が次に掲げる届出書に該当する場合には、当該非課税口座開設届出書の提出により開設された上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座は、当該口座の開設の時から非課税口座に該当しないものとして、第五項第一号の規定その他の所得税に関する法令の規定を適用する。

a written notification of opening of a tax-exempt account that may not be accepted pursuant to the provisions of paragraph (9), or a written notification of opening of a tax-exempt account that may not be submitted pursuant to the provisions of the preceding paragraph;

第九項の規定により受理することができない非課税口座開設届出書又は前項の規定により提出をすることができない非課税口座開設届出書

a specified written notification for opening a tax-exempt account in the case where the matters specified in paragraph (21), item (ii) have been provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph with regard to the matters submitted prescribed in paragraph (20) pertaining to that specified written notification for opening a tax-exempt account.

特定非課税口座開設届出書に係る第二十項に規定する提出事項につき第二十一項の規定により同項の所轄税務署長から同項第二号に定める事項の提供があつた場合における当該特定非課税口座開設届出書

Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account at the business office of a financial instruments business operator, etc. seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account that is to be established in that tax-exempt account (hereinafter referred to in this paragraph and the following paragraph as the "tax-exempt account before the change") in a tax-exempt account other than that tax-exempt account before the change (hereinafter referred to in this paragraph as an "other tax-exempt account"), the person must submit (including providing, by electronic or magnetic means, the matters to be stated in the written notification of change of financial instruments business operator, etc. in lieu of submitting that written notification of change of financial instruments business operator, etc.; the same applies hereinafter up to that paragraph) to the head of the business office of that financial instruments business operator, etc., during the period from October 1 of the year preceding the year that includes the day on which that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account is to be established in that tax-exempt account before the change until the day on which one year has elapsed from that day, a written notification stating that the person seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account in an other tax-exempt account and other matters specified by Order of the Ministry of Finance (hereinafter referred to up to paragraph (15) as a "written notification of change of financial instruments business operator, etc."). In this case, if listed shares, etc. have already been accepted into that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account on or before the day on which that written notification of change of financial instruments business operator, etc. is submitted, the head of the business office of that financial instruments business operator, etc. may not accept that written notification of change of financial instruments business operator, etc.

金融商品取引業者等の営業所に非課税口座を開設している居住者又は恒久的施設を有する非居住者が当該非課税口座（以下この項及び次項において「変更前非課税口座」という。）に設けられるべき非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を当該変更前非課税口座以外の非課税口座（以下この項において「他の非課税口座」という。）に設けようとする場合には、その者は、当該金融商品取引業者等の営業所の長に、当該変更前非課税口座に当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が設けられる日の属する年の前年十月一日から同日以後一年を経過する日までの間に、非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を他の非課税口座に設けようとする旨その他の財務省令で定める事項を記載した届出書（以下第十五項までにおいて「金融商品取引業者等変更届出書」という。）の提出（当該金融商品取引業者等変更届出書の提出に代えて行う電磁的方法による当該金融商品取引業者等変更届出書に記載すべき事項の提供を含む。以下同項までにおいて同じ。）をしなければならない。この場合において、当該金融商品取引業者等変更届出書の提出をする日以前に当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に既に上場株式等の受入れをしているときは、当該金融商品取引業者等の営業所の長は、当該金融商品取引業者等変更届出書を受理することができない。

Where a written notification of change of financial instruments business operator, etc. has been submitted pursuant to the provisions of the preceding paragraph, the following provisions apply:

前項の規定による金融商品取引業者等変更届出書の提出があつた場合には、次に定めるところによる。

where the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account pertaining to that written notification of change of financial instruments business operator, etc. has already been established, that tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account is to be closed at the time of that submission;

当該金融商品取引業者等変更届出書に係る非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定が既に設けられているときは、当該非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定は、当該提出があつた時に廃止されるものとする。

in each year following the year that includes the day on which that written notification of change of financial instruments business operator, etc. was submitted, the head of the business office of the financial instruments business operator, etc. that received the submission of that written notification of change of financial instruments business operator, etc. may not newly establish a tax-exempt management account, cumulative investment account or specified cumulative investment account in that tax-exempt account before the change; provided, however, that this does not apply where the head of the business office of that financial instruments business operator, etc. has, after that day, received the submission of a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance, or the provision by electronic or magnetic means of the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account, pursuant to the provisions of paragraph (19), and has received the provision of the matters specified in paragraph (21), item (i) from the competent district director for the location of the business office of that financial instruments business operator, etc.

当該金融商品取引業者等変更届出書の提出があつた日の属する年の翌年以後の各年においては、当該金融商品取引業者等変更届出書の提出を受けた金融商品取引業者等の営業所の長は、当該変更前非課税口座に新たに非課税管理勘定、累積投資勘定又は特定累積投資勘定を設けることができないものとする。ただし、当該金融商品取引業者等の営業所の長が、同日後に、第十九項の規定により勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類の提出又は電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供を受け、かつ、当該金融商品取引業者等の営業所の所在地の所轄税務署長から第二十一項第一号に定める事項の提供を受けた場合は、この限りでない。

The head of the business office of a financial instruments business operator, etc. that has received the submission of a written notification of change of financial instruments business operator, etc. must, promptly after receiving that submission, provide the name of the person who submitted that written notification of change of financial instruments business operator, etc., a statement that the written notification of change of financial instruments business operator, etc. has been received, the date on which the tax-exempt management account, cumulative investment account or specified cumulative investment account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this paragraph and paragraph (21) as "change notification information") to the competent district director for the location of the business office of that financial instruments business operator, etc. by the method using a specified electronic data processing system, and the head of the business office of the financial instruments business operator, etc. that has provided that change notification information must deliver a written notice of account closure, or provide the matters stated in the written notice of account closure by electronic or magnetic means, to the resident or nonresident who has a permanent establishment who submitted that written notification of change of financial instruments business operator, etc.

金融商品取引業者等変更届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該金融商品取引業者等変更届出書の提出をした者の氏名、当該金融商品取引業者等変更届出書の提出を受けた旨、非課税管理勘定、累積投資勘定又は特定累積投資勘定を廃止した年月日その他の財務省令で定める事項（以下この項及び第二十一項において「変更届出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならないものとし、当該変更届出事項の提供をした金融商品取引業者等の営業所の長は、当該金融商品取引業者等変更届出書の提出をした居住者又は恒久的施設を有する非居住者に対し、勘定廃止通知書の交付又は電磁的方法による勘定廃止通知書記載事項の提供をしなければならない。

Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account seeks to cease receiving the application of the provisions of Article 9-8 and paragraphs (1) through (4) with regard to that tax-exempt account, the person must submit (including providing, by electronic or magnetic means, the matters to be stated in the written notification of closure of a tax-exempt account in lieu of submitting that written notification of closure of a tax-exempt account; the same applies in the following paragraph and paragraph (18)) to the head of the business office of the financial instruments business operator, etc. at which that tax-exempt account has been opened a written notification stating that the person will close that tax-exempt account and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written notification of closure of a tax-exempt account").

非課税口座を開設している居住者又は恒久的施設を有する非居住者が当該非課税口座につき第九条の八及び第一項から第四項までの規定の適用を受けることをやめようとする場合には、その者は、当該非課税口座が開設されている金融商品取引業者等の営業所の長に、当該非課税口座を廃止する旨その他の財務省令で定める事項を記載した届出書（以下この条において「非課税口座廃止届出書」という。）の提出（当該非課税口座廃止届出書の提出に代えて行う電磁的方法による当該非課税口座廃止届出書に記載すべき事項の提供を含む。次項及び第十八項において同じ。）をしなければならない。

Where a written notification of closure of a tax-exempt account has been submitted, the tax-exempt account pertaining to that written notification of closure of a tax-exempt account is to be closed at the time of that submission, and the provisions of Article 9-8 and paragraphs (1) through (3) do not apply to dividends and similar income prescribed in that Article to be received after the time of that submission with regard to listed shares, etc. that had been accepted into that tax-exempt account, or to income from the transfer of those listed shares, etc. made after the time of that submission.

非課税口座廃止届出書の提出があつた場合には、その提出があつた時に当該非課税口座廃止届出書に係る非課税口座が廃止されるものとし、当該非課税口座に受け入れていた上場株式等につき当該提出の時後に支払を受けるべき第九条の八に規定する配当等及び当該提出の時後に行う当該上場株式等の譲渡による所得については、同条及び第一項から第三項までの規定は、適用しない。

The head of the business office of a financial instruments business operator, etc. that has received the submission of a written notification of closure of a tax-exempt account must, promptly after receiving that submission, provide the name of the person who submitted that written notification of closure of a tax-exempt account, a statement that the written notification of closure of a tax-exempt account has been received, the date on which the tax-exempt account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this paragraph and paragraph (21) as "closure notification particulars") to the competent district director for the location of the business office of that financial instruments business operator, etc. by the method using a specified electronic data processing system, and the head of the business office of the financial instruments business operator, etc. that has provided those closure notification particulars must, only in the cases specified in the following items according to the categories of cases listed in those items, deliver a written notice of closure of a tax-exempt account, or provide the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means, to the resident or nonresident who has a permanent establishment who submitted that written notification of closure of a tax-exempt account:

非課税口座廃止届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該非課税口座廃止届出書の提出をした者の氏名、非課税口座廃止届出書の提出を受けた旨、非課税口座を廃止した年月日その他の財務省令で定める事項（以下この項及び第二十一項において「廃止届出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならないものとし、当該廃止届出事項の提供をした金融商品取引業者等の営業所の長は、次の各号に掲げる場合の区分に応じ当該各号に定めるときに限り、当該非課税口座廃止届出書の提出をした居住者又は恒久的施設を有する非居住者に対し、非課税口座廃止通知書の交付又は電磁的方法による非課税口座廃止通知書記載事項の提供をしなければならない。

where the submission of that written notification of closure of a tax-exempt account is received during the period from January 1 to September 30: when a tax-exempt management account, cumulative investment account or specified cumulative investment account for the year that includes the day on which that submission is received had been established in that tax-exempt account on that day;

当該非課税口座廃止届出書の提出を一月一日から九月三十日までの間に受けた場合　当該提出を受けた日において当該非課税口座に同日の属する年分の非課税管理勘定、累積投資勘定又は特定累積投資勘定が設けられていたとき。

where the submission of that written notification of closure of a tax-exempt account is received during the period from October 1 to December 31: when a tax-exempt management account, cumulative investment account or specified cumulative investment account for the year following the year that includes the day on which that submission is received was to be established in that tax-exempt account as of that day.

当該非課税口座廃止届出書の提出を十月一日から十二月三十一日までの間に受けた場合　当該提出を受けた日において当該非課税口座に同日の属する年分の翌年分の非課税管理勘定、累積投資勘定又は特定累積投資勘定が設けられることとなつていたとき。

Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account at the business office of a financial instruments business operator, etc. seeks to establish a tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account in that tax-exempt account by submitting a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance, or by providing the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means, the person must submit those documents, or provide the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means, to the head of the business office of that financial instruments business operator, etc. during the period from October 1 of the year preceding the year pertaining to the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account to be established until the day on which one year has elapsed from that day. In this case, where listed shares, etc. have already been accepted into the tax-exempt management account, cumulative investment account, specified cumulative investment account or specified tax-exempt management account for the year that includes the day on which the tax-exempt account was closed, in the tax-exempt account that gave rise to the delivery of that written notice of closure of a tax-exempt account or the provision of the particulars of the written notice of closure of a tax-exempt account by electronic or magnetic means, the head of the business office of that financial instruments business operator, etc. may not, during the period from the day of that closure to September 30 of the year that includes that day, accept that written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance, or an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form not recognizable to human perception, which is used in information processing by computers) recording the particulars of the written notice of closure of a tax-exempt account provided by electronic or magnetic means.

金融商品取引業者等の営業所に非課税口座を開設している居住者又は恒久的施設を有する非居住者が勘定廃止通知書若しくは非課税口座廃止通知書その他財務省令で定める書類を提出し、又は電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供をして当該非課税口座に非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定を設けようとする場合には、その者は、その設けようとする非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に係る年分の前年十月一日から同日以後一年を経過する日までの間に、当該金融商品取引業者等の営業所の長に、これらの書類を提出し、又は電磁的方法による勘定廃止通知書記載事項若しくは非課税口座廃止通知書記載事項の提供をしなければならない。この場合において、当該非課税口座廃止通知書の交付又は電磁的方法による非課税口座廃止通知書記載事項の提供の基因となつた非課税口座において、当該非課税口座を廃止した日の属する年分の非課税管理勘定、累積投資勘定、特定累積投資勘定又は特定非課税管理勘定に既に上場株式等を受け入れているときは、当該廃止した日から同日の属する年の九月三十日までの間は、当該金融商品取引業者等の営業所の長は、当該非課税口座廃止通知書その他財務省令で定める書類及び電磁的方法により提供された当該非課税口座廃止通知書記載事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）を受理することができない。

The head of the business office of a financial instruments business operator, etc. that has received the submission or provision of a written notice of account closure, a written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance referred to in paragraph (10) or the preceding paragraph (including those documents submitted attached to a written notification of opening of a tax-exempt account, the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account in the case where a written notification of opening of a tax-exempt account in which those matters or particulars are stated has been submitted, and the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account provided by electronic or magnetic means; hereinafter referred to in this paragraph and the following paragraph as a "closure notice") must, promptly after receiving that submission or provision, provide the name of the resident or nonresident who has a permanent establishment who made that submission or provision, a statement that the closure notice has been submitted or provided, the date on which the tax-exempt management account, cumulative investment account or specified cumulative investment account pertaining to that closure notice was closed or the date on which the tax-exempt account was closed (collectively referred to as the "date of closure" in the following paragraph), and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this paragraph and the following paragraph as the "matters submitted") to the competent district director for the location of the business office of that financial instruments business operator, etc. (referred to as the "competent district director" in the following paragraph) by the method using a specified electronic data processing system. In this case, the head of the business office of that financial instruments business operator, etc. must keep books for those closure notices and state or record the matters submitted therein for each person who made the submission or provision of a closure notice.

第十項又は前項の勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類（非課税口座開設届出書に添付して提出されるこれらの書類、勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項の記載がされて非課税口座開設届出書の提出がされた場合における当該勘定廃止通知書記載事項又は当該非課税口座廃止通知書記載事項及び電磁的方法により提供された勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項を含む。以下この項及び次項において「廃止通知」という。）の提出又は提供を受けた金融商品取引業者等の営業所の長は、その提出又は提供を受けた後速やかに、当該提出又は提供をした居住者又は恒久的施設を有する非居住者の氏名、当該廃止通知の提出又は提供を受けた旨、当該廃止通知に係る非課税管理勘定、累積投資勘定若しくは特定累積投資勘定が廃止された年月日又は非課税口座が廃止された年月日（次項において「廃止年月日」と総称する。）その他の財務省令で定める事項（以下この項及び次項において「提出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長（次項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該廃止通知につき帳簿を備え、当該廃止通知の提出又は提供をした者の各人別に、提出事項を記載し、又は記録しなければならない。

The competent district director who has received the provision of those matters submitted is to confirm whether or not change notification information or closure notification particulars (limited to those whose date of closure is the same as that of those matters submitted) under the provisions of paragraph (15) or paragraph (18) pertaining to the resident or nonresident who has a permanent establishment who made the submission or provision of that closure notice (hereinafter referred to in this paragraph as the "submitter") have been provided, and the competent district director who has made that confirmation must provide the matters specified in the following items according to the categories of cases listed in those items to the head of the business office of the financial instruments business operator, etc. that provided those matters submitted, by the method using an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency and a computer used by the head of the business office of that financial instruments business operator, etc. via a telecommunications line):

当該提出事項の提供を受けた所轄税務署長は、当該廃止通知の提出又は提供をした居住者又は恒久的施設を有する非居住者（以下この項において「提出者」という。）に係る第十五項又は第十八項の規定による変更届出事項又は廃止届出事項（当該提出事項に係る廃止年月日と同一のものに限る。）の提供の有無を確認するものとし、当該確認をした所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める事項を、当該提出事項の提供をした金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。

where change notification information or closure notification particulars pertaining to that submitter have been provided (excluding where the case falls under the case listed in the following item): a statement that the submitter may open a tax-exempt account at the business office of that financial instruments business operator, etc. or that a tax-exempt management account, cumulative investment account or specified cumulative investment account may be established in the submitter's tax-exempt account opened at that business office, and other matters specified by Order of the Ministry of Finance;

当該提出者に係る変更届出事項又は廃止届出事項の提供がある場合（次号に掲げる場合に該当する場合を除く。）　当該金融商品取引業者等の営業所における当該提出者の非課税口座の開設又は当該営業所に開設された当該提出者の非課税口座への非課税管理勘定、累積投資勘定又は特定累積投資勘定の設定ができる旨その他財務省令で定める事項

where change notification information or closure notification particulars pertaining to that submitter have not been provided, or where matters submitted pertaining to the same submitter (limited to those with the same date of closure) have already been provided to that competent district director or another district director before the time of receiving the provision of those matters submitted: a statement that the submitter may not open a tax-exempt account at the business office of that financial instruments business operator, etc. and that a tax-exempt management account, cumulative investment account and specified cumulative investment account may not be established in the submitter's tax-exempt account opened at that business office, the reason therefor, and other matters specified by Order of the Ministry of Finance.

当該提出者に係る変更届出事項若しくは廃止届出事項の提供がない場合又は当該提出事項の提供を受けた時前に既に当該所轄税務署長若しくは他の税務署長に対して同一の提出者に係る提出事項（廃止年月日が同一のものに限る。）の提供がある場合　当該金融商品取引業者等の営業所における当該提出者の非課税口座の開設又は当該営業所に開設された当該提出者の非課税口座への非課税管理勘定、累積投資勘定及び特定累積投資勘定の設定ができない旨並びにその理由その他財務省令で定める事項

Where, with regard to the matters submitted prescribed in paragraph (20) pertaining to the written notice of account closure, written notice of closure of a tax-exempt account or any other document specified by Order of the Ministry of Finance referred to in paragraph (19) (including the matters stated in the written notice of account closure or the particulars of the written notice of closure of a tax-exempt account provided by electronic or magnetic means; hereinafter referred to in this paragraph as a "written notice of account closure, etc."), the matters specified in item (ii) of the preceding paragraph have been provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph, the account established in the tax-exempt account through the submission or provision of that written notice of account closure, etc. for keeping records of entries or records in the transfer account book or custody of listed shares, etc. entered or recorded in the transfer account book pertaining to that account or placed in custody, separately from records of other transactions, is deemed not to fall under a specified cumulative investment account and a specified tax-exempt management account from the time of the establishment of that account, and to have been established in an account for entries or records in the transfer account book or custody of listed shares, etc. that does not fall under a tax-exempt account, and the provisions of paragraph (5), item (i) and items (vi) through (viii) and the provisions of other laws and regulations concerning income tax apply.

第十九項の勘定廃止通知書又は非課税口座廃止通知書その他財務省令で定める書類（電磁的方法により提供された勘定廃止通知書記載事項又は非課税口座廃止通知書記載事項を含む。以下この項において「勘定廃止通知等」という。）に係る第二十項に規定する提出事項につき前項の規定により同項の所轄税務署長から同項第二号に定める事項の提供があつた場合には、当該勘定廃止通知等の提出又は提供により非課税口座に設けられた当該口座に係る振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定は、当該勘定の設定の時から特定累積投資勘定及び特定非課税管理勘定に該当しないものとし、かつ、非課税口座に該当しない上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座に設けられたものとして、第五項第一号及び第六号から第八号までの規定その他の所得税に関する法令の規定を適用する。

Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account ceases to fall under a resident or nonresident who has a permanent establishment due to absence from Japan (meaning, for a resident, ceasing to have an address or residence in Japan, and, for a nonresident who has a permanent establishment, ceasing to have a permanent establishment; the same applies hereinafter in this paragraph, paragraph (27) and paragraph (26) of the following Article), the person must, by the day before the day of that absence from Japan, submit (including providing, by electronic or magnetic means, the matters to be stated in the written notification in lieu of submitting that written notification) to the head of the business office of the financial instruments business operator, etc. at which that tax-exempt account has been opened the written notification specified in the following items according to the categories of cases listed in those items:

非課税口座を開設している居住者又は恒久的施設を有する非居住者が出国（居住者にあつては国内に住所及び居所を有しないこととなることをいい、恒久的施設を有する非居住者にあつては恒久的施設を有しないこととなることをいう。以下この項及び第二十七項並びに次条第二十六項において同じ。）により居住者又は恒久的施設を有する非居住者に該当しないこととなる場合には、その者は、その出国の日の前日までに、当該非課税口座が開設されている金融商品取引業者等の営業所の長に次の各号に掲げる場合の区分に応じ当該各号に定める届出書の提出（当該届出書の提出に代えて行う電磁的方法による当該届出書に記載すべき事項の提供を含む。）をしなければならない。

where a resident (excluding a person who receives the application of the provisions of Article 60-2, paragraph (1) of the Income Tax Act with regard to income tax for the year that includes the day of that absence from Japan) or a nonresident who has a permanent establishment who seeks to have listed shares, etc. accepted again into that tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract or a specified tax-exempt cumulative investment contract after a return to Japan (meaning coming to fall under a resident or nonresident who has a permanent establishment; the same applies in paragraph (25)), and whose absence from Japan is due to an order of transfer from the person paying the person's salary, etc. prescribed in Article 28, paragraph (1) of that Act or any other unavoidable reason equivalent thereto, seeks to continue to receive the application of the provisions of paragraphs (1) through (4) and Article 9-8: a written notification stating to that effect and other matters specified by Order of the Ministry of Finance (referred to as a "notification of continued application" in the following paragraph, paragraph (25) and paragraph (27));

帰国（居住者又は恒久的施設を有する非居住者に該当することとなることをいう。第二十五項において同じ。）をした後再び当該非課税口座において非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく上場株式等の受入れを行わせようとする居住者（当該出国の日の属する年分の所得税につき所得税法第六十条の二第一項の規定の適用を受ける者を除く。）又は恒久的施設を有する非居住者で、その者に係る同法第二十八条第一項に規定する給与等の支払をする者からの転任の命令その他これに準ずるやむを得ない事由に基因して出国をするものが、引き続き第一項から第四項まで及び第九条の八の規定の適用を受けようとする場合　その旨その他の財務省令で定める事項を記載した届出書（次項、第二十五項及び第二十七項において「継続適用届出書」という。）

a case other than the case listed in the preceding item: a written notification stating the person's intended absence from Japan and other matters specified by Order of the Ministry of Finance.

前号に掲げる場合以外の場合　出国をする旨その他の財務省令で定める事項を記載した届出書

Where a resident or nonresident who has a permanent establishment who has opened a tax-exempt account has submitted a notification of continued application pursuant to the provisions of the preceding paragraph, the person is deemed to continue to fall under a resident or nonresident who has a permanent establishment, and the provisions of this Article (excluding paragraphs (6) through (15), paragraph (19) through the preceding paragraph, paragraph (32) and paragraph (33)) and Article 9-8 apply.

非課税口座を開設している居住者又は恒久的施設を有する非居住者が前項の規定による継続適用届出書の提出をした場合には、その者は、引き続き居住者又は恒久的施設を有する非居住者に該当する者とみなして、この条（第六項から第十五項まで、第十九項から前項まで、第三十二項及び第三十三項を除く。）及び第九条の八の規定を適用する。

Where a person who has submitted a notification of continued application under paragraph (23) seeks, after the person's return to Japan, to again have listed shares, etc. accepted into the tax-exempt account referred to in item (i) of that paragraph under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract, or a specified tax-exempt cumulative investment contract, the person must, no later than December 31 of the year that includes the day on which five years have elapsed, counting from the day on which the person submitted the notification of continued application, submit a notification of return to Japan (meaning a written notification stating that the person has returned to Japan, the date of the return to Japan, that the person seeks to have listed shares, etc. accepted into the tax-exempt account under a contract for managing tax-exempt listed shares, etc., a tax-exempt cumulative investment contract, or a specified tax-exempt cumulative investment contract, and other matters specified by Order of the Ministry of Finance; the same applies hereinafter through paragraph (27)) to the head of the business office of the financial instruments business operator, etc. to which the person submitted the notification of continued application (such submission includes the provision, by electronic or magnetic means in lieu of the submission of the notification of return to Japan, of the matters to be stated in the notification of return to Japan; the same applies in the following paragraph).

第二十三項の規定による継続適用届出書の提出をした者が帰国をした後再び同項第一号の非課税口座において非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく上場株式等の受入れを行わせようとする場合には、その者は、当該継続適用届出書の提出をした日から起算して五年を経過する日の属する年の十二月三十一日までに、当該継続適用届出書の提出をした金融商品取引業者等の営業所の長に帰国届出書（帰国をした旨、帰国をした年月日、当該非課税口座において非課税上場株式等管理契約、非課税累積投資契約又は特定非課税累積投資契約に基づく上場株式等の受入れを行わせようとする旨その他の財務省令で定める事項を記載した届出書をいう。以下第二十七項までにおいて同じ。）の提出（当該帰国届出書の提出に代えて行う電磁的方法による当該帰国届出書に記載すべき事項の提供を含む。次項において同じ。）をしなければならない。

The provisions of paragraphs (8) and (9) apply mutatis mutandis to a resident or a nonresident who has a permanent establishment who submits a notification of return to Japan and to the head of the business office of the financial instruments business operator, etc. that has received the notification of return to Japan. In this case, the phrase "a written notification of opening of a tax-exempt account and a written notification of opening of a tax-exempt account submitted again by a resident or a nonresident who has a permanent establishment who has already opened a tax-exempt account with the financial instruments business operator, etc." in paragraph (9) is deemed to be replaced with "a notification of return to Japan".

第八項及び第九項の規定は、帰国届出書の提出をする居住者又は恒久的施設を有する非居住者及び当該帰国届出書の提出を受けた金融商品取引業者等の営業所の長について準用する。この場合において、同項中「非課税口座開設届出書並びに当該金融商品取引業者等に既に非課税口座を開設している居住者又は恒久的施設を有する非居住者から重ねて提出がされた非課税口座開設届出書」とあるのは、「帰国届出書」と読み替えるものとする。

Where a resident or a nonresident who has a permanent establishment who has opened a tax-exempt account ceases to fall under the category of a resident or a nonresident who has a permanent establishment due to absence from Japan, the person is deemed to have made, at the time of the absence from Japan, the submission prescribed in paragraph (16) of a written notification of closure of a tax-exempt account to the head of the business office of the financial instruments business operator, etc. at which the tax-exempt account is opened, and where a person who has submitted a notification of continued application under paragraph (23) has not submitted a notification of return to Japan under paragraph (25) by December 31 of the year that includes the day on which five years have elapsed, counting from the day on which the person submitted the notification of continued application, the person is deemed to have made, on that December 31, the submission prescribed in paragraph (16) of a written notification of closure of a tax-exempt account to the head of the business office of the financial instruments business operator, etc. to which the person submitted the notification of continued application, and the provisions of paragraphs (17) and (18) apply accordingly.

非課税口座を開設している居住者又は恒久的施設を有する非居住者が出国により居住者又は恒久的施設を有する非居住者に該当しないこととなつた場合には、その者は当該出国の時に当該非課税口座が開設されている金融商品取引業者等の営業所の長に非課税口座廃止届出書の第十六項に規定する提出をしたものと、第二十三項の規定による継続適用届出書の提出をした者が当該継続適用届出書の提出をした日から起算して五年を経過する日の属する年の十二月三十一日までに第二十五項の規定による帰国届出書の提出をしなかつた場合には、その者は同日に当該継続適用届出書の提出をした金融商品取引業者等の営業所の長に非課税口座廃止届出書の第十六項に規定する提出をしたものとそれぞれみなして、第十七項及び第十八項の規定を適用する。

Where, on December 31 of each year from 2025 onward (hereinafter referred to as the "base date" in this paragraph), there are listed shares, etc. accepted into a specified cumulative investment account or specified tax-exempt management account established in a tax-exempt account that had been opened at a business office of a financial instruments business operator, etc., the head of that business office of the financial instruments business operator, etc. must provide the name and date of birth of the resident or the nonresident who has a permanent establishment who has opened the tax-exempt account, the amount specified by Cabinet Order as the amount equivalent to the purchase price of the listed shares, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to as "base amount information to be provided" in this paragraph and the following paragraph) to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc., no later than January 31 of the year following the year that includes the base date (referred to as the "reference year" in that paragraph and paragraph (30)), by the method specified by Order of the Ministry of Finance as a method using the electronic data processing system prescribed in , which is carried out after notifying the district director in advance pursuant to the provisions of Order of the Ministry of Finance. In this case, the head of the business office of the financial instruments business operator, etc. must keep books regarding the base amount information to be provided, and must enter or record the base amount information to be provided for each such resident or nonresident who has a permanent establishment.

金融商品取引業者等の営業所の長は、令和七年以後の各年の十二月三十一日（以下この項において「基準日」という。）において当該営業所に開設されていた非課税口座に設けられた特定累積投資勘定又は特定非課税管理勘定に受け入れている上場株式等がある場合には、当該非課税口座を開設している居住者又は恒久的施設を有する非居住者の氏名及び生年月日、当該上場株式等の購入の代価の額に相当する金額として政令で定める金額その他の財務省令で定める事項（以下この項及び次項において「基準額提供事項」という。）を、基準日の属する年（同項及び第三十項において「基準年」という。）の翌年一月三十一日までに、財務省令で定めるところによりあらかじめ税務署長にに規定する電子情報処理組織を使用する方法として財務省令で定める方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該基準額提供事項につき帳簿を備え、当該居住者又は恒久的施設を有する非居住者の各人別に、基準額提供事項を記載し、又は記録しなければならない。

Where the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which has been opened the tax-exempt account of the resident or the nonresident who has a permanent establishment to whom the base amount information to be provided referred to in the preceding paragraph pertains, being an account in which a specified cumulative investment account for the year following the reference year to which the base amount information to be provided pertains is established, differs from the competent district director referred to in that paragraph, the competent district director referred to in that paragraph who has received the base amount information to be provided is to notify the competent district director for that location of the base amount information to be provided.

前項の基準額提供事項の提供を受けた同項の所轄税務署長は、当該基準額提供事項に係る居住者又は恒久的施設を有する非居住者の非課税口座で当該基準額提供事項に係る基準年の翌年分の特定累積投資勘定が設けられているものが開設されている金融商品取引業者等の営業所の所在地の所轄税務署長が同項の所轄税務署長と異なる場合には、当該所在地の所轄税務署長に当該基準額提供事項を通知するものとする。

The competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which has been opened a tax-exempt account of a resident or a nonresident who has a permanent establishment in which a specified cumulative investment account for the year following the reference year is established must provide the base amount for the specified cumulative investment account and the base amount for the specified tax-exempt management account pertaining to the specified cumulative investment account and the specified tax-exempt management account established at the same time as the specified cumulative investment account, and other matters specified by Order of the Ministry of Finance, to the head of the business office of the financial instruments business operator, etc., by a method using an electronic data processing system (meaning an electronic data processing system connecting, through a telecommunications line, a computer used by the National Tax Agency and a computer used by the head of the business office of the financial instruments business operator, etc.). In this case, the head of the business office of the financial instruments business operator, etc. that has received those matters must notify the resident or the nonresident who has a permanent establishment of the base amount for the specified cumulative investment account and the base amount for the specified tax-exempt management account.

居住者又は恒久的施設を有する非居住者の非課税口座で基準年の翌年分の特定累積投資勘定が設けられているものが開設されている金融商品取引業者等の営業所の所在地の所轄税務署長は、当該特定累積投資勘定及び当該特定累積投資勘定と同時に設けられた特定非課税管理勘定に係る特定累積投資勘定基準額及び特定非課税管理勘定基準額その他の財務省令で定める事項を、当該金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。この場合において、当該事項の提供を受けた当該金融商品取引業者等の営業所の長は、当該居住者又は恒久的施設を有する非居住者に対し、当該特定累積投資勘定基準額及び特定非課税管理勘定基準額を通知しなければならない。

Where the head of the business office of a financial instruments business operator, etc. has obtained, pursuant to the provisions of Cabinet Order, the approval of the competent district director prescribed in paragraph (6), (15), (18), (20), or (28) or any other provision specified by Cabinet Order (hereinafter referred to as the "competent district director" in this paragraph), the head of the business office of the financial instruments business operator, etc. may, notwithstanding those provisions, provide the matters required to be provided under those provisions (hereinafter referred to as the "matters to be provided" in this paragraph) to the district director specified by Order of the Ministry of Finance, by a method using a specified electronic data processing system or by the method referred to in paragraph (28). In this case, the provisions of Article 9-8 and this Article apply by deeming that the head of the business office of the financial instruments business operator, etc. has provided the matters to be provided to the competent district director.

金融商品取引業者等の営業所の長が、政令で定めるところにより第六項、第十五項、第十八項、第二十項、第二十八項その他政令で定める規定に規定する所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、当該金融商品取引業者等の営業所の長は、これらの規定にかかわらず、特定電子情報処理組織を使用する方法又は第二十八項の方法により、これらの規定により提供すべきこととされている事項（以下この項において「提供事項」という。）を財務省令で定める税務署長に提供することができる。この場合において、当該金融商品取引業者等の営業所の長は、当該提供事項を所轄税務署長に提供したものとみなして、第九条の八及びこの条の規定を適用する。

Where a resident or a nonresident who has a permanent establishment has a minor's account opened at a business office of a financial instruments business operator, etc. on January 1 of any year from 2017 through 2023 (limited to a year in which the resident or the nonresident who has a permanent establishment is 18 years of age on January 1 of that year), the provisions of Article 9-8 and this Article apply by deeming that the resident or the nonresident who has a permanent establishment submitted a written notification of opening of a tax-exempt account to the head of the business office of the financial instruments business operator, etc. on that date, that the resident or the nonresident who has a permanent establishment concluded a contract for managing tax-exempt listed shares, etc. with the financial instruments business operator, etc. on that date, and that the head of the business office of the financial instruments business operator, etc. provided the notification particulars prescribed in paragraph (6) to the competent district director prescribed in that paragraph on that date.

居住者又は恒久的施設を有する非居住者が平成二十九年から令和五年までの各年（その年一月一日において当該居住者又は恒久的施設を有する非居住者が十八歳である年に限る。）の一月一日において金融商品取引業者等の営業所に未成年者口座を開設している場合には、当該居住者又は恒久的施設を有する非居住者は同日において当該金融商品取引業者等の営業所の長に非課税口座開設届出書の提出をしたものと、当該居住者又は恒久的施設を有する非居住者は同日に当該金融商品取引業者等と非課税上場株式等管理契約を締結したものと、当該金融商品取引業者等の営業所の長は同日に第六項に規定する所轄税務署長に同項に規定する届出事項を提供したものとそれぞれみなして、第九条の八及びこの条の規定を適用する。

Where a resident or a nonresident who has a permanent establishment has a minor's account opened at a business office of a financial instruments business operator, etc. on January 1 of any year from 2024 onward (limited to a year in which the resident or the nonresident who has a permanent establishment is 18 years of age on January 1 of that year), the provisions of Article 9-8 and this Article apply by deeming that the resident or the nonresident who has a permanent establishment submitted a written notification of opening of a tax-exempt account to the head of the business office of the financial instruments business operator, etc. on that date, that the resident or the nonresident who has a permanent establishment concluded a specified tax-exempt cumulative investment contract with the financial instruments business operator, etc. on that date, and that the head of the business office of the financial instruments business operator, etc. provided the notification particulars prescribed in paragraph (6) to the competent district director prescribed in that paragraph on that date.

居住者又は恒久的施設を有する非居住者が令和六年以後の各年（その年一月一日において当該居住者又は恒久的施設を有する非居住者が十八歳である年に限る。）の一月一日において金融商品取引業者等の営業所に未成年者口座を開設している場合には、当該居住者又は恒久的施設を有する非居住者は同日において当該金融商品取引業者等の営業所の長に非課税口座開設届出書の提出をしたものと、当該居住者又は恒久的施設を有する非居住者は同日に当該金融商品取引業者等と特定非課税累積投資契約を締結したものと、当該金融商品取引業者等の営業所の長は同日に第六項に規定する所轄税務署長に同項に規定する届出事項を提供したものとそれぞれみなして、第九条の八及びこの条の規定を適用する。

In addition to what is provided for in paragraph (8) through the preceding paragraph, matters concerning books to be kept by a financial instruments business operator, etc. with regard to tax-exempt accounts, matters concerning the notification in the case where an individual who has submitted a written notification of opening of a tax-exempt account has changed or is to change any matter stated in the written notification of opening of a tax-exempt account after its submission, and other necessary matters concerning the application of the provisions of paragraphs (1) through (7) are specified by Cabinet Order.

第八項から前項までに定めるもののほか、金融商品取引業者等が非課税口座につき備え付けるべき帳簿に関する事項、非課税口座開設届出書の提出をした個人がその提出後当該非課税口座開設届出書に記載した事項を変更した又は変更する場合における届出に関する事項その他第一項から第七項までの規定の適用に関し必要な事項は、政令で定める。

Where, in a year, there was a tax-exempt account opened at a business office of a financial instruments business operator, etc. in which a tax-exempt management account, cumulative investment account, or specified cumulative investment account had been established, the financial instruments business operator, etc. must, pursuant to the provisions of Order of the Ministry of Finance, prepare a report stating the name and address of the resident or the nonresident who has a permanent establishment who opened the tax-exempt account, the amount of consideration for the transfer of listed shares, etc. processed in the tax-exempt account during that year, the amount of dividends and similar income on listed shares, etc. in a tax-exempt account pertaining to the tax-exempt account, and other matters specified by Order of the Ministry of Finance, and must submit it, no later than January 31 of the year following that year, to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which the tax-exempt account is opened.

金融商品取引業者等は、その年において当該金融商品取引業者等の営業所に開設されていた非課税口座で非課税管理勘定、累積投資勘定又は特定累積投資勘定が設けられていたものがある場合には、財務省令で定めるところにより、当該非課税口座を開設した居住者又は恒久的施設を有する非居住者の氏名及び住所、その年中に当該非課税口座において処理された上場株式等の譲渡の対価の額、当該非課税口座に係る非課税口座内上場株式等の配当等の額その他の財務省令で定める事項を記載した報告書を作成し、その年の翌年一月三十一日までに、当該金融商品取引業者等の当該非課税口座を開設する営業所の所在地の所轄税務署長に提出しなければならない。

Special provisions of Articles 224, 224-3, and 225 of the Income Tax Act concerning the transfer of listed shares, etc. processed in a tax-exempt account or dividends and similar income on listed shares, etc. in a tax-exempt account, and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.

非課税口座において処理された上場株式等の譲渡又は非課税口座内上場株式等の配当等に係る所得税法第二百二十四条、第二百二十四条の三及び第二百二十五条の規定の特例その他前項の規定の適用に関し必要な事項は、政令で定める。

When it is necessary for an investigation concerning the submission of the report referred to in paragraph (35), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office may ask questions of a person obligated to submit the report, inspect the person's tax-exempt account and the books and documents or other articles concerning the handling of listed shares, etc. in the tax-exempt account, or request the presentation or submission of those articles (including copies thereof).

国税庁、国税局又は税務署の当該職員は、第三十五項の報告書の提出に関する調査について必要があるときは、当該報告書を提出する義務がある者に質問し、その者の非課税口座及び当該非課税口座における上場株式等の取扱いに関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。

When it is necessary for an investigation concerning the submission of the report referred to in paragraph (35), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office may retain articles submitted in the investigation.

国税庁、国税局又は税務署の当該職員は、第三十五項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。

When asking questions, conducting an inspection, or requesting presentation or submission under paragraph (37), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office must carry a certificate showing their identification and must present it if requested by a person concerned.

国税庁、国税局又は税務署の当該職員は、第三十七項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。

The authority of the relevant officials under paragraphs (37) and (38) must not be construed as being granted for the purpose of criminal investigation.

第三十七項及び第三十八項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。

In addition to what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (38) are specified by Cabinet Order.

前項に定めるもののほか、第三十八項の規定の適用に関し必要な事項は、政令で定める。

Article 37-14-2Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor's Account

第三十七条の十四の二（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税）

Where a resident or a nonresident who has a permanent establishment who has opened a minor's account at a business office of a financial instruments business operator, etc. has transferred listed shares, etc. in a minor's account (meaning listed shares, etc. that have been entered or recorded in the transfer account book pertaining to the minor's account or deposited for custody in the minor's account under a contract for management of a minor's account; the same applies hereinafter in this Article) under the contract for management of a minor's account within the period specified in each of the following items according to the category of listed shares, etc. in a minor's account listed in , no income tax is imposed on business income, capital gains, and miscellaneous income from the transfer (excluding business income and miscellaneous income that fall under the provisions of Article 41-2 of the Income Tax Act and capital gains that fall under the provisions of Article 32, paragraph (2)).

金融商品取引業者等の営業所に未成年者口座を開設している居住者又は恒久的施設を有する非居住者が、次の各号に掲げる未成年者口座内上場株式等（未成年者口座管理契約に基づき当該未成年者口座に係る振替口座簿に記載若しくは記録がされ、又は当該未成年者口座に保管の委託がされている上場株式等をいう。以下この条において同じ。）の区分に応じ当該各号に定める期間内に、当該未成年者口座内上場株式等の当該未成年者口座管理契約に基づく譲渡をした場合には、当該譲渡による事業所得、譲渡所得及び雑所得（所得税法第四十一条の二の規定に該当する事業所得及び雑所得並びに第三十二条第二項の規定に該当する譲渡所得を除く。）については、所得税を課さない。

listed shares, etc. in a minor's account pertaining to a tax-exempt management account: The period from the day on which the tax-exempt management account was established in the minor's account until the day on which five years have elapsed from January 1 of the year that includes that day;

非課税管理勘定に係る未成年者口座内上場株式等　当該未成年者口座に当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間

listed shares, etc. in a minor's account pertaining to a continuing management account: The period from the day on which the continuing management account was established in the minor's account until December 31 of the year preceding the year in which the person who opened the minor's account is 18 years of age on January 1 of that year.

継続管理勘定に係る未成年者口座内上場株式等　当該未成年者口座に当該継続管理勘定を設けた日から当該未成年者口座を開設した者がその年一月一日において十八歳である年の前年十二月三十一日までの間

Where the revenue from the transfer of listed shares, etc. in a minor's account under a contract for management of a minor's account is less than the sum of the acquisition cost of the listed shares, etc. in a minor's account and the expenses required for the transfer thereof as prescribed in Article 33, paragraph (3) of the Income Tax Act, or is less than the necessary expenses for the transfer thereof, the amount of the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning income tax.

未成年者口座管理契約に基づく未成年者口座内上場株式等の譲渡による収入金額が当該未成年者口座内上場株式等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、所得税に関する法令の規定の適用については、ないものとみなす。

In the cases referred to in the preceding two paragraphs, when a resident or a nonresident who has a permanent establishment has transferred listed shares, etc. in a minor's account under a contract for management of a minor's account, the amount of business income, the amount of capital gains, or the amount of miscellaneous income from the transfer of the listed shares, etc. in a minor's account and the amount of business income, the amount of capital gains, or the amount of miscellaneous income from the transfer of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2); the same applies in paragraph (5), item (vi)) other than the listed shares, etc. in a minor's account are to be calculated separately, pursuant to the provisions of Cabinet Order.

前二項の場合において、居住者又は恒久的施設を有する非居住者が、未成年者口座管理契約に基づき未成年者口座内上場株式等の譲渡をしたときは、政令で定めるところにより、当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該未成年者口座内上場株式等以外の上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。第五項第六号において同じ。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。

Where all or part of the listed shares, etc. in a minor's account are withdrawn (including a withdrawal by book-entry transfer; the same applies hereinafter in this paragraph and in paragraph (6), item (iv)) from a tax-exempt management account or continuing management account due to any of the following events, the provisions of the preceding three paragraphs and paragraph (27) and other provisions of laws and regulations concerning income tax apply by deeming that the listed shares, etc. in a minor's account so withdrawn were transferred under a contract for management of a minor's account at the time the event occurred, for the amount specified by Cabinet Order as their value at that time (hereinafter referred to as the "amount at the time of withdrawal" in this Article), that the resident or the nonresident who has a permanent establishment who opens or opened the minor's account in which is established the tax-exempt management account or continuing management account from which listed shares, etc. in a minor's account were withdrawn due to a transfer of custody or return listed in item (i) or due to a closure listed in item (iii), (a) acquired, at the time of the withdrawal due to the transfer of custody, return, or closure, for the amount at the time of withdrawal, shares, etc. of the same class as the listed shares, etc. in a minor's account in a number equivalent to the number of the listed shares, etc. in a minor's account withdrawn due to the transfer of custody, return, or closure, and that a person who acquired listed shares, etc. in a minor's account withdrawn due to an inheritance or bequest listed in item (ii) or a gift listed in item (iii), (b) acquired, at the time of the inheritance, bequest, or gift, for the amount at the time of withdrawal, shares, etc. of the same class as the listed shares, etc. in a minor's account:

次に掲げる事由により、非課税管理勘定又は継続管理勘定からの未成年者口座内上場株式等の一部又は全部の払出し（振替によるものを含む。以下この項及び第六項第四号において同じ。）があつた場合には、当該払出しがあつた未成年者口座内上場株式等については、その事由が生じた時に、その時における価額として政令で定める金額（以下この条において「払出し時の金額」という。）により未成年者口座管理契約に基づく譲渡があつたものと、第一号に掲げる移管若しくは返還又は第三号イに掲げる廃止による未成年者口座内上場株式等の払出しがあつた非課税管理勘定又は継続管理勘定が設けられている未成年者口座を開設し、又は開設していた居住者又は恒久的施設を有する非居住者については、当該移管若しくは返還又は廃止による払出しがあつた時に、その払出し時の金額をもつて当該移管若しくは返還又は廃止による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等を取得したものと、第二号に掲げる相続若しくは遺贈又は第三号ロに掲げる贈与により払出しがあつた未成年者口座内上場株式等を取得した者については、当該相続若しくは遺贈又は贈与の時に、その払出し時の金額をもつて当該未成年者口座内上場株式等と同一銘柄の株式等を取得したものとそれぞれみなして、前三項及び第二十七項の規定その他の所得税に関する法令の規定を適用する。

a transfer of custody, made in accordance with the contract for management of a minor's account, from the minor's account to another account for entries or records in the transfer account book or deposit for custody of shares, etc. (referred to as "other custody account" in the following paragraph and paragraph (6), item (ii)), a transfer of custody from a tax-exempt management account to a tax-exempt management account or continuing management account for another year pertaining to the minor's account in which the tax-exempt management account is established, or the return of securities pertaining to listed shares, etc. in a minor's account to the resident or the nonresident who has a permanent establishment;

未成年者口座管理契約に従つて行う未成年者口座から他の株式等の振替口座簿への記載若しくは記録若しくは保管の委託に係る口座（次項及び第六項第二号において「他の保管口座」という。）への移管、非課税管理勘定から当該非課税管理勘定が設けられている未成年者口座に係る他の年分の非課税管理勘定若しくは継続管理勘定への移管又は未成年者口座内上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還

inheritance or bequest;

相続又は遺贈

any of the following events (limited to those that occurred on or after January 1 of the year in which the resident or the nonresident who has a permanent establishment is 18 years of age on March 31 of that year (hereinafter referred to as the "reference year" in this Article) or January 1, 2024, whichever is earlier):

次に掲げる事由（当該居住者又は恒久的施設を有する非居住者が、その年三月三十一日において十八歳である年（以下この条において「基準年」という。）の一月一日又は令和六年一月一日のいずれか早い日以後に生じたものに限る。）

closure of the minor's account;

未成年者口座の廃止

gift;

贈与

a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account.

未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

minor's account: An account for entries or records in the transfer account book or deposit for custody of listed shares, etc. (limited to an account in which no matters concerning transactions other than transactions under a contract for management of a minor's account are handled), which was opened during the period from April 1, 2016, to December 31, 2023, under a contract for management of a minor's account concluded with a financial instruments business operator, etc. by a resident or a nonresident who has a permanent establishment (limited to a person who is under 18 years of age on January 1 of the year or who was born during the year) who, in order to receive the application of the provisions of Article 9-9 and the preceding paragraphs, made a submission, pursuant to the provisions of Cabinet Order, to the head of the business office of the financial instruments business operator, etc. (such submission includes the provision, by a method using an electronic data processing system or any other method using information and communications technology in lieu of the submission of the written notification of opening of a minor's account, of the matters to be stated in the written notification of opening of a minor's account; the same applies in paragraphs (17) through (19) and paragraph (26)) of a written notification stating the name and location of the business office of the financial instruments business operator, etc. at which the person seeks to open the account, that the person is to receive the application of the provisions of Article 9-9 and the preceding paragraphs with regard to dividend income from dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (referred to as "dividends and similar income" in (f) of the following item) on listed shares, etc. entered or recorded in the transfer account book pertaining to the account or deposited for custody in the account, and with regard to business income, capital gains, or miscellaneous income from the transfer of those listed shares, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written notification of opening of a minor's account" in this Article), with a written confirmation of tax exemption for a minor or a written notice of closure of a minor's account attached thereto;

未成年者口座　居住者又は恒久的施設を有する非居住者（その年一月一日において十八歳未満である者又はその年中に出生した者に限る。）が、第九条の九及び前各項の規定の適用を受けるため、政令で定めるところにより、その口座を開設しようとする金融商品取引業者等の営業所の名称及び所在地、その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託がされている上場株式等の所得税法第二十四条第一項に規定する配当等（次号ヘにおいて「配当等」という。）に係る配当所得及び当該上場株式等の譲渡による事業所得、譲渡所得又は雑所得について第九条の九及び前各項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下この条において「未成年者口座開設届出書」という。）に、未成年者非課税適用確認書又は未成年者口座廃止通知書を添付して、これを当該金融商品取引業者等の営業所の長に提出（当該未成年者口座開設届出書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該未成年者口座開設届出書に記載すべき事項の提供を含む。第十七項から第十九項まで及び第二十六項において同じ。）をして、当該金融商品取引業者等との間で締結した未成年者口座管理契約に基づき平成二十八年四月一日から令和五年十二月三十一日までの間に開設された上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る口座（当該口座において未成年者口座管理契約に基づく取引以外の取引に関する事項を扱わないものに限る。）をいう。

contract for management of a minor's account: A contract for entries or records in the transfer account book or deposit for custody of listed shares, etc. concluded with a financial instruments business operator, etc. by a resident or a nonresident who has a permanent establishment referred to in paragraph (1) in order to receive the application of the provisions of Article 9-9 and the preceding paragraphs, in which the contract document provides for the following matters:

未成年者口座管理契約　第九条の九及び前各項の規定の適用を受けるために第一項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約で、その契約書において、次に掲げる事項が定められているものをいう。

entries or records in the transfer account book or deposits for custody of listed shares, etc. are to be made in the tax-exempt management account or continuing management account established in the account pertaining to those entries or records or deposits for custody;

上場株式等の振替口座簿への記載若しくは記録又は保管の委託は、当該記載若しくは記録又は保管の委託に係る口座に設けられた非課税管理勘定又は継続管理勘定において行うこと。

only the following listed shares, etc. of the resident or the nonresident who has a permanent establishment (excluding listed shares, etc. acquired by receiving the application of the provisions of the main clause of Article 29-2, paragraph (1) and others specified by Cabinet Order) are to be accepted into the tax-exempt management account:

当該非課税管理勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等（第二十九条の二第一項本文の規定の適用を受けて取得をしたものその他の政令で定めるものを除く。）のみを受け入れること。

the following listed shares, etc., where the total amount of consideration for acquisition (meaning, for purchased listed shares, etc., the amount of their purchase price, for listed shares, etc. acquired through payment, the amount paid in, and for listed shares, etc. accepted through the transfer of custody referred to in (ii), the amount at the time of withdrawal pertaining to the transfer of custody; the same applies in paragraph (8), item (ii)) of the listed shares, etc. accepted during the period from the day on which the tax-exempt management account was established in the account until December 31 of the year that includes that day does not exceed 800,000 yen (or, where there are listed shares, etc. listed in (2), the amount obtained by deducting the amount at the time of withdrawal pertaining to the transfer of custody of those listed shares, etc.):

次に掲げる上場株式等で、当該口座に非課税管理勘定が設けられた日から同日の属する年の十二月三十一日までの間に受け入れた上場株式等の取得対価の額（購入した上場株式等についてはその購入の代価の額をいい、払込みにより取得をした上場株式等についてはその払い込んだ金額をいい、（ｉｉ）の移管により受け入れた上場株式等についてはその移管に係る払出し時の金額をいう。第八項第二号において同じ。）の合計額が八十万円（（２）に掲げる上場株式等がある場合には、当該上場株式等の移管に係る払出し時の金額を控除した金額）を超えないもの

listed shares, etc. acquired during that period through an entrustment of a purchase to the financial instruments business operator, etc. (including intermediation, brokerage, or agency for an entrustment of a purchase), listed shares, etc. acquired from the financial instruments business operator, etc., or listed shares, etc. acquired through a public offering of listed shares, etc. conducted by the financial instruments business operator, etc. (limited to one that falls under the category of public offering of securities prescribed in ), which are accepted into the account immediately after their acquisition;

当該期間内に当該金融商品取引業者等への買付けの委託（当該買付けの委託の媒介、取次ぎ又は代理を含む。）により取得をした上場株式等、当該金融商品取引業者等から取得をした上場株式等又は当該金融商品取引業者等が行う上場株式等の募集（に規定する有価証券の募集に該当するものに限る。）により取得をした上場株式等で、その取得後直ちに当該口座に受け入れられるもの

listed shares, etc. whose custody is transferred, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year pertaining to the account in which the tax-exempt management account is established (excluding those listed in (2));

当該非課税管理勘定を設けた口座に係る他の年分の非課税管理勘定から、政令で定めるところにより移管がされる上場株式等（（２）に掲げるものを除く。）

listed shares, etc. whose custody is transferred, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year pertaining to the account in which the tax-exempt management account is established, on the day following the day on which five years have elapsed from January 1 of the year that includes the day on which the tax-exempt management account for that other year was established;

当該非課税管理勘定を設けた口座に係る他の年分の非課税管理勘定から、当該他の年分の非課税管理勘定が設けられた日の属する年の一月一日から五年を経過する日の翌日に政令で定めるところにより移管がされる上場株式等

listed shares, etc. specified by Cabinet Order other than those listed in (1) and (2);

（１）及び（２）に掲げるもののほか政令で定める上場株式等

only the following listed shares, etc. of the resident or the nonresident who has a permanent establishment are to be accepted into the continuing management account:

当該継続管理勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等のみを受け入れること。

listed shares, etc. whose custody is transferred, pursuant to the provisions of Cabinet Order, from a tax-exempt management account pertaining to the account in which the continuing management account is established, during the period from the day on which the continuing management account was established in the account until December 31 of the year that includes that day (excluding those listed in (2)), where the total of the amounts at the time of withdrawal pertaining to the transfer of custody does not exceed 800,000 yen (or, where there are listed shares, etc. listed in (2), the amount obtained by deducting the amount at the time of withdrawal pertaining to the transfer of custody of those listed shares, etc.);

当該口座に継続管理勘定が設けられた日から同日の属する年の十二月三十一日までの間に、当該継続管理勘定を設けた口座に係る非課税管理勘定から、政令で定めるところにより移管がされる上場株式等（（２）に掲げるものを除く。）で、当該移管に係る払出し時の金額の合計額が八十万円（（２）に掲げる上場株式等がある場合には、当該上場株式等の移管に係る払出し時の金額を控除した金額）を超えないもの

listed shares, etc. whose custody is transferred, pursuant to the provisions of Cabinet Order, from a tax-exempt management account for another year pertaining to the account in which the continuing management account is established, on the day following the day on which five years have elapsed from January 1 of the year that includes the day on which the tax-exempt management account for that other year was established;

当該継続管理勘定を設けた口座に係る他の年分の非課税管理勘定から、当該他の年分の非課税管理勘定が設けられた日の属する年の一月一日から五年を経過する日の翌日に政令で定めるところにより移管がされる上場株式等

listed shares, etc. specified by Cabinet Order other than those listed in (1) and (2);

（１）及び（２）に掲げるもののほか政令で定める上場株式等

the transfer of listed shares, etc. entered or recorded in the transfer account book or deposited for custody in the tax-exempt management account or continuing management account is to be made by the method of entrusting the sale to the financial instruments business operator, etc., the method of transferring them to the financial instruments business operator, etc., or any other method specified by Cabinet Order;

当該非課税管理勘定又は継続管理勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は、当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすること。

the following listed shares, etc. are to be subject to the transfer of custody specified respectively below:

次に掲げる上場株式等は、それぞれ次に定める移管をすること。

listed shares, etc. pertaining to the tax-exempt management account that are held on the day on which five years have elapsed from January 1 of the year that includes the day on which the tax-exempt management account was established in the account (referred to as the "date five years have passed" in (1)) (excluding those subject to the transfer of custody referred to in (b), (1), (ii) or (2) or (c), (1) or (2)): The transfer of custody specified below according to the category of case listed below:

当該口座に非課税管理勘定が設けられた日の属する年の一月一日から五年を経過する日（（１）において「五年経過日」という。）において有する当該非課税管理勘定に係る上場株式等（ロ（１）（ｉｉ）若しくは（２）又はハ（１）若しくは（２）の移管がされるものを除く。）　次に掲げる場合の区分に応じそれぞれ次に定める移管

where the resident or the nonresident who has a permanent establishment is under 18 years of age on March 31 of the year following the year that includes the date five years have passed: A transfer of custody to the taxable minor's account established at the same time as the account, made pursuant to the provisions of Cabinet Order on the day following the date five years have passed;

当該五年経過日の属する年の翌年三月三十一日において当該居住者又は恒久的施設を有する非居住者が十八歳未満である場合　当該五年経過日の翌日に政令で定めるところにより行う当該口座と同時に設けられた課税未成年者口座への移管

cases other than the case listed in (i): A transfer of custody to any other custody account made pursuant to the provisions of Cabinet Order on the day following the date five years have passed;

（ｉ）に掲げる場合以外の場合　当該五年経過日の翌日に政令で定めるところにより行う他の保管口座への移管

listed shares, etc. pertaining to the continuing management account that are held by the resident or the nonresident who has a permanent establishment on December 31 of the year preceding the year in which the person is 18 years of age on January 1 of that year: A transfer of custody to any other custody account made pursuant to the provisions of Cabinet Order on the day following that December 31;

当該居住者又は恒久的施設を有する非居住者がその年一月一日において十八歳である年の前年十二月三十一日において有する継続管理勘定に係る上場株式等　同日の翌日に政令で定めるところにより行う他の保管口座への移管

listed shares, etc. entered or recorded in, or deposited for custody in, the tax-exempt management account or continuing management account are to be handled as specified below until December 31 of the year preceding the reference year of the resident or the nonresident who has a permanent establishment:

当該非課税管理勘定又は継続管理勘定に記載若しくは記録又は保管の委託がされる上場株式等は、当該居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日までは、次に定めるところによること。

no transfer of custody of the listed shares, etc. from the account to any other custody account other than the taxable minor's account established at the same time as the account, and no return of securities pertaining to the listed shares, etc. to the resident or the nonresident who has a permanent establishment, is to be made (excluding a transfer of custody or return due to a disaster, illness, or any other unavoidable cause specified by Cabinet Order (referred to as a "disaster or other unavoidable cause" in item (vi), (d)) that is made with regard to all of the listed shares, etc. and money or other assets entered or recorded in, deposited for custody in, or deposited or entrusted in the account and the taxable minor's account (hereinafter referred to as a "transfer or return due to a disaster, etc." in this item and the following paragraph), and a transfer of custody or return due to any other event specified by Cabinet Order);

当該上場株式等の当該口座から他の保管口座で当該口座と同時に設けられた課税未成年者口座以外のものへの移管又は当該上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還（災害、疾病その他の政令で定めるやむを得ない事由（第六号ニにおいて「災害等事由」という。）による移管又は返還で当該口座及び課税未成年者口座に記載若しくは記録若しくは保管の委託又は預入れ若しくは預託がされている上場株式等及び金銭その他の資産の全てについて行うもの（以下この号及び次項において「災害等による返還等」という。）その他政令で定める事由による移管又は返還を除く。）をしないこと。

no transfer of the listed shares, etc. by a method other than the methods prescribed in (d) that is specified by Cabinet Order, and no gift of the listed shares, etc., is to be made;

当該上場株式等のニに規定する方法以外の方法による譲渡で政令で定めるもの又は贈与をしないこと。

the consideration for the transfer of the listed shares, etc. (including money or other assets whose amount is deemed, pursuant to the provisions of Article 37-11, paragraph (3) or (4), to be revenue pertaining to capital gains, etc. on listed shares, etc. prescribed in those provisions; the same applies in paragraph (8)) or money or other assets delivered as dividends and similar income on the listed shares, etc. (excluding those specified by Cabinet Order; referred to as "monies or other assets received for a transfer" in item (vi), (c)) are to be deposited or entrusted in that taxable minor's account immediately after their receipt;

当該上場株式等の譲渡の対価（その額が第三十七条の十一第三項又は第四項の規定によりこれらの規定に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金銭その他の資産を含む。第八項において同じ。）又は当該上場株式等に係る配当等として交付を受ける金銭その他の資産（政令で定めるものを除く。第六号ハにおいて「譲渡対価の金銭等」という。）は、その受領後直ちに当該課税未成年者口座に預入れ又は預託をすること。

where, with respect to the account, an event occurs by which the account ceases to meet the requirements listed in (e) or (f), or a transfer or return due to a disaster, etc. occurs, the account and the taxable minor's account established at the same time as the account are to be closed at the time those events (referred to as "grounds for closure of a minor's account, etc." in paragraph (20), item (i)) occur;

当該口座につきホ若しくはヘに掲げる要件に該当しないこととなる事由又は災害等による返還等が生じた場合には、これらの事由（第二十項第一号において「未成年者口座等廃止事由」という。）が生じた時に当該口座及び当該口座と同時に設けられた課税未成年者口座を廃止すること。

other matters specified by Cabinet Order besides those listed in (a) through (g).

イからトまでに掲げるもののほか政令で定める事項

tax-exempt management account: An account for keeping records of entries or records in the transfer account book or deposits for custody, with respect to listed shares, etc. entered or recorded in the transfer account book or deposited for custody under a contract for management of a minor's account, separately from records of other transactions, which is established on January 1 of each year from 2016 through 2023 (limited to a year in which the resident or the nonresident who has a permanent establishment is under 18 years of age on January 1 of that year and the year that includes the person's date of birth) (or, for the year that includes the day on which a written confirmation of tax exemption for a minor was submitted, where it was submitted in the middle of a year, the day of the submission, and, where a written notice of closure of a minor's account was submitted, the day on which the matters specified in paragraph (24), item (i) were provided by the competent district director referred to in that paragraph pursuant to the provisions of that paragraph (or, where those matters were provided before January 1 of the year in which the tax-exempt management account is to be established, that January 1));

非課税管理勘定　未成年者口座管理契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき、当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、平成二十八年から令和五年までの各年（当該居住者又は恒久的施設を有する非居住者が、その年一月一日において十八歳未満である年及び出生した日の属する年に限る。）の一月一日（未成年者非課税適用確認書が年の中途において提出された場合における当該提出された日の属する年にあつてはその提出の日とし、未成年者口座廃止通知書が提出された場合にあつては第二十四項の規定により同項の所轄税務署長から同項第一号に定める事項の提供があつた日（その非課税管理勘定を設定しようとする年の一月一日前に当該事項の提供があつた場合には、同日）とする。）に設けられるものをいう。

continuing management account: An account for keeping records of entries or records in the transfer account book or deposits for custody, with respect to listed shares, etc. entered or recorded in the transfer account book or deposited for custody under a contract for management of a minor's account, separately from records of other transactions, which is established on January 1 of each year from 2024 through 2028 (limited to a year in which the resident or the nonresident who has a permanent establishment is under 18 years of age on January 1 of that year);

継続管理勘定　未成年者口座管理契約に基づき振替口座簿への記載若しくは記録又は保管の委託がされる上場株式等につき、当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定で、令和六年から令和十年までの各年（当該居住者又は恒久的施設を有する非居住者が、その年一月一日において十八歳未満である年に限る。）の一月一日に設けられるものをいう。

taxable minor's account: An account opened by a resident or a nonresident who has a permanent establishment who has opened a minor's account, at the business office of the financial instruments business operator, etc. at which the minor's account is opened or at a business office of a corporation that has a relationship specified by Cabinet Order with the financial instruments business operator, etc., which consists of a specified account prescribed in Article 37-11-3, paragraph (3), item (i) (hereinafter referred to as a "specified account" in this item and the following item) or a deposit account, savings account, or account for the management of money or other assets entrusted by customers (limited to such accounts in which no matters concerning transactions other than transactions under a contract for managing a taxable minor's account are handled) (limited to one that does not include two or more specified accounts), and which is established at the same time as the minor's account;

課税未成年者口座　未成年者口座を開設した居住者又は恒久的施設を有する非居住者が、当該未成年者口座を開設している金融商品取引業者等の営業所又は当該金融商品取引業者等と政令で定める関係にある法人の営業所に開設している口座で、第三十七条の十一の三第三項第一号に規定する特定口座（以下この号及び次号において「特定口座」という。）又は預金口座、貯金口座若しくは顧客から預託を受けた金銭その他の資産の管理のための口座（これらの口座において課税未成年者口座管理契約に基づく取引以外の取引に関する事項を扱わないものに限る。）により構成されるもの（二以上の特定口座が含まれないものに限る。）のうち、当該未成年者口座と同時に設けられるものをいう。

contract for managing a taxable minor's account: A contract concluded by a resident or a nonresident who has a permanent establishment referred to in paragraph (1) who receives the application of the provisions of Article 9-9 and the preceding paragraphs, with the financial instruments business operator, etc. with which the person opens a minor's account, when opening an account consisting of the specified account referred to in the preceding item or a deposit account, savings account, or account for the management of money or other assets entrusted by customers (limited to a contract concluded at the same time as a contract for management of a minor's account), in which the contract document provides for the following matters:

課税未成年者口座管理契約　第九条の九及び前各項の規定の適用を受ける第一項の居住者又は恒久的施設を有する非居住者が、前号の特定口座又は預金口座、貯金口座若しくは顧客から預託を受けた金銭その他の資産の管理のための口座により構成される口座を開設する際に未成年者口座を開設する金融商品取引業者等と締結した契約（未成年者口座管理契約と同時に締結されるものに限る。）で、その契約書において、次に掲げる事項が定められているものをいう。

entries or records in the transfer account book or deposits for custody of listed shares, etc., or deposits or entrustments of money or other assets, are, notwithstanding the provisions of Article 37-11-3, paragraph (3), item (ii), to be made in the taxable management account (meaning an account for keeping records of entries or records in the transfer account book, deposits for custody, deposits, or entrustments, with respect to listed shares, etc. entered or recorded in the transfer account book or deposited for custody, or money or other assets deposited or entrusted, under a contract for managing a taxable minor's account, separately from records of other transactions) established in the account pertaining to those entries or records, deposits for custody, deposits, or entrustments;

上場株式等の振替口座簿への記載若しくは記録若しくは保管の委託又は金銭その他の資産の預入れ若しくは預託は、第三十七条の十一の三第三項第二号の規定にかかわらず、当該記載若しくは記録若しくは保管の委託又は預入れ若しくは預託に係る口座に設けられた課税管理勘定（課税未成年者口座管理契約に基づき振替口座簿への記載若しくは記録若しくは保管の委託がされる上場株式等又は預入れ若しくは預託がされる金銭その他の資産につき、当該記載若しくは記録若しくは保管の委託又は預入れ若しくは預託に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において行うこと。

the transfer of listed shares, etc. entered or recorded in the transfer account book or deposited for custody in the taxable management account is, notwithstanding the provisions of Article 37-11-3, paragraph (3), item (ii), to be made by the method of entrusting the sale to the financial instruments business operator, etc., the method of transferring them to the financial instruments business operator, etc., or any other method specified by Cabinet Order;

当該課税管理勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は、第三十七条の十一の三第三項第二号の規定にかかわらず、当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすること。

monies or other assets received for a transfer pertaining to the listed shares, etc. are to be deposited or entrusted in the account immediately after their receipt;

当該上場株式等に係る譲渡対価の金銭等は、その受領後直ちに当該口座に預入れ又は預託をすること。

listed shares, etc. entered or recorded in, or deposited for custody in, the account and money or other assets deposited or entrusted in the account are to be handled as specified below until December 31 of the year preceding the reference year of the resident or the nonresident who has a permanent establishment:

当該口座に記載若しくは記録又は保管の委託がされる上場株式等及び当該口座に預入れ又は預託がされる金銭その他の資産は、当該居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日までは、次に定めるところによること。

no transfer of custody of the listed shares, etc. from the account to any other custody account, and no return of securities pertaining to the listed shares, etc. to the resident or the nonresident who has a permanent establishment, is to be made (excluding a transfer of custody or return due to a disaster or other unavoidable cause that is made with regard to all of the listed shares, etc. and money or other assets entered or recorded in, deposited for custody in, or deposited or entrusted in the account and the minor's account established at the same time as the account (referred to as a "transfer or return due to a disaster or other unavoidable cause" in (3) and (e)), and a transfer of custody or return due to any other event specified by Cabinet Order);

当該上場株式等の当該口座から他の保管口座への移管又は当該上場株式等に係る有価証券の当該居住者若しくは恒久的施設を有する非居住者への返還（災害等事由による移管又は返還で当該口座及び当該口座と同時に設けられた未成年者口座に記載若しくは記録若しくは保管の委託又は預入れ若しくは預託がされている上場株式等及び金銭その他の資産の全てについて行うもの（（３）及びホにおいて「災害等事由による返還等」という。）その他政令で定める事由による移管又は返還を除く。）をしないこと。

no transfer of the listed shares, etc. by a method other than the methods prescribed in (b) that is specified by Cabinet Order, and no gift of the listed shares, etc., is to be made;

当該上場株式等のロに規定する方法以外の方法による譲渡で政令で定めるもの又は贈与をしないこと。

no withdrawal of the money or other assets from the account is to be made (excluding a withdrawal made for the acquisition of listed shares, etc. to be entered or recorded in, or deposited for custody in, the account or the minor's account, and a withdrawal of the money or other assets in the case where a transfer or return due to a disaster or other unavoidable cause is made with respect to the listed shares, etc. pertaining to the account);

当該金銭その他の資産の当該口座からの払出し（当該口座又は未成年者口座に記載若しくは記録又は保管の委託がされる上場株式等の取得のためにする払出し及び当該口座に係る上場株式等につき災害等事由による返還等がされる場合の当該金銭その他の資産の払出しを除く。）をしないこと。

where, with respect to the account, an event occurs by which the account ceases to meet the requirements listed in (c) or (d), or a transfer or return due to a disaster or other unavoidable cause occurs, the account and the minor's account established at the same time as the account are to be closed at the time those events (referred to as an "event for closing a taxable minor's account, etc." in paragraph (20), item (i)) occur;

当該口座につきハ若しくはニに掲げる要件に該当しないこととなる事由又は災害等事由による返還等が生じた場合には、これらの事由（第二十項第一号において「課税未成年者口座等廃止事由」という。）が生じた時に当該口座及び当該口座と同時に設けられた未成年者口座を廃止すること。

where, on January 1 of the reference year of the resident or the nonresident who has a permanent establishment, there is a specified account, other than the specified account constituting the account, that has been opened in duplicate with the financial instruments business operator, etc. with which the account is opened, the specified account constituting the account is to be closed on that date;

当該居住者又は恒久的施設を有する非居住者の基準年の一月一日において、当該口座が開設されている金融商品取引業者等に重複して開設されている当該口座を構成する特定口座以外の特定口座があるときは、同日に当該口座を構成する特定口座を廃止すること。

other matters specified by Cabinet Order besides those listed in (a) through (f).

イからヘまでに掲げるもののほか政令で定める事項

written confirmation of tax exemption for a minor: A document delivered to a resident or a nonresident who has a permanent establishment by the competent district director prescribed in paragraph (15) as provided for in paragraphs (12) through (16), which states that a tax-exempt management account may be established in a minor's account, the person's name and date of birth, and other matters specified by Order of the Ministry of Finance;

未成年者非課税適用確認書　居住者又は恒久的施設を有する非居住者が、第十二項から第十六項までの規定の定めるところにより第十五項に規定する所轄税務署長から交付を受けた書類で、未成年者口座に非課税管理勘定を設けることができる旨、その者の氏名及び生年月日その他の財務省令で定める事項の記載のあるものをいう。

written notice of closure of a minor's account: A document delivered to a resident or a nonresident who has a permanent establishment by the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (20) as provided for in paragraphs (20) through (22), which states the person's name and date of birth, the date on which the minor's account was closed, whether any listed shares, etc. were accepted into the tax-exempt management account for the year that includes the day of the closure, and other matters specified by Order of the Ministry of Finance.

未成年者口座廃止通知書　居住者又は恒久的施設を有する非居住者が、第二十項から第二十二項までの規定の定めるところにより第二十項に規定する金融商品取引業者等の営業所の長から交付を受けた書類で、その者の氏名及び生年月日、未成年者口座を廃止した年月日、当該廃止した日の属する年分の非課税管理勘定への上場株式等の受入れの有無その他の財務省令で定める事項の記載のあるものをいう。

Where an event of non-performance of contract, etc. (meaning the occurrence, with respect to a contract for management of a minor's account or a contract for managing a taxable minor's account or the performance thereof, of an event by which the requirements listed in paragraph (5), item (ii), (e) or (f) or item (vi), (c) or (d) are not met, or the closure of a minor's account or taxable minor's account (excluding a closure due to the occurrence of a transfer or return due to a disaster, etc.); the same applies hereinafter in this paragraph and in paragraphs (8) and (28)) occurs by December 31 of the year preceding the reference year of a resident or a nonresident who has a permanent establishment who opens a minor's account and a taxable minor's account or December 31, 2023, whichever is earlier, the provisions of this Act and the Income Tax Act apply as specified below. In this case, the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of listed shares, etc. in a minor's account under the provisions of items (i) through (iii) and the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of shares, etc. other than the listed shares, etc. in a minor's account are to be calculated separately, pursuant to the provisions of Cabinet Order:

未成年者口座及び課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに契約不履行等事由（未成年者口座管理契約若しくは課税未成年者口座管理契約若しくはこれらの履行につき前項第二号ホ若しくはヘ若しくは第六号ハ若しくはニに掲げる要件に該当しない事由が生じたこと又は未成年者口座若しくは課税未成年者口座の廃止（災害等による返還等が生じたことによるものを除く。）をしたことをいう。以下この項、第八項及び第二十八項において同じ。）が生じた場合には、次に定めるところにより、この法律及び所得税法の規定を適用する。この場合には、政令で定めるところにより、第一号から第三号までの規定による未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額と当該未成年者口座内上場株式等以外の株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額とを区分して、これらの金額を計算するものとする。

with regard to business income, capital gains, or miscellaneous income from the transfer of listed shares, etc. in a minor's account made during the period from the time the minor's account was opened until the time the event of non-performance of contract, etc. occurred, the provisions of paragraphs (1) and (2) are deemed not to have applied, and the listed shares, etc. in a minor's account are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account;

当該未成年者口座の開設の時から契約不履行等事由が生じた時までの間にした未成年者口座内上場株式等の譲渡による事業所得、譲渡所得又は雑所得については第一項及び第二項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、当該未成年者口座内上場株式等の未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

with regard to listed shares, etc. in a minor's account that were subject to a transfer of custody to any other custody account or to a tax-exempt management account or continuing management account (excluding a transfer of custody due to an event specified by Cabinet Order prescribed in item (ii), (f), (1) of the preceding paragraph; the same applies hereinafter in this item and in item (iv)) during the period from the time the minor's account was opened until the time the event of non-performance of contract, etc. occurred, the provisions of paragraph (4) are deemed not to have applied, and those listed shares, etc. in a minor's account are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of the time of the transfer of custody;

当該未成年者口座の開設の時から契約不履行等事由が生じた時までの間に他の保管口座又は非課税管理勘定若しくは継続管理勘定への移管（前項第二号ヘ（１）に規定する政令で定める事由による移管を除く。以下この号及び第四号において同じ。）があつた未成年者口座内上場株式等については第四項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時に、その移管があつた時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

the listed shares, etc. in a minor's account that gave rise to an event of non-performance of contract, etc. and the listed shares, etc. in a minor's account pertaining to the minor's account at the time the event of non-performance of contract, etc. occurred are deemed to have been transferred, at the time the event of non-performance of contract, etc. occurred, by a transfer other than a transfer made in accordance with the method specified in the contract for management of a minor's account, for the amount at the time of withdrawal as of that time;

契約不履行等事由の基因となつた未成年者口座内上場株式等及び契約不履行等事由が生じた時における当該未成年者口座に係る未成年者口座内上場株式等については、当該契約不履行等事由が生じた時に、その時における払出し時の金額により未成年者口座管理契約において定められた方法に従つて行われる譲渡以外の譲渡があつたものとみなす。

a resident or a nonresident who has a permanent establishment who had opened the minor's account and to whom the provisions of item (ii) apply is deemed to have acquired, at the time of the transfer of custody referred to in that item, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as the listed shares, etc. in a minor's account in a number equivalent to the number of the listed shares, etc. in a minor's account withdrawn due to the transfer of custody;

第二号の規定の適用を受ける当該未成年者口座を開設していた居住者又は恒久的施設を有する非居住者については、同号の移管があつた時に、その時における払出し時の金額をもつて当該移管による払出しがあつた未成年者口座内上場株式等の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとみなす。

a resident or a nonresident who has a permanent establishment who had opened the minor's account and to whom the provisions of item (iii) apply is deemed to have acquired, at the time the event of non-performance of contract, etc. occurred, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as the listed shares, etc. in a minor's account referred to in that item (excluding those that were transferred or given as a gift as prescribed in item (ii), (f), (2) of the preceding paragraph) in a number equivalent to the number of those listed shares, etc. in a minor's account, and a person who acquired the listed shares, etc. in a minor's account referred to in item (iii) by gift is deemed to have acquired, at the time the event of non-performance of contract, etc. occurred, for the amount at the time of withdrawal as of that time, shares, etc. of the same class as those listed shares, etc. in a minor's account.

第三号の規定の適用を受ける当該未成年者口座を開設していた居住者又は恒久的施設を有する非居住者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて同号の未成年者口座内上場株式等（前項第二号ヘ（２）に規定する譲渡又は贈与がされたものを除く。）の数に相当する数の当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものと、第三号の未成年者口座内上場株式等を贈与により取得した者については、当該契約不履行等事由が生じた時に、その時における払出し時の金額をもつて当該未成年者口座内上場株式等と同一銘柄の株式等の取得をしたものとそれぞれみなす。

In the case referred to in the preceding paragraph, where the revenue pertaining to listed shares, etc. in a minor's account deemed to have been transferred under the provisions of items (i) through (iii) of that paragraph is less than the sum of the acquisition cost of the listed shares, etc. in a minor's account and the expenses required for the transfer thereof as prescribed in Article 33, paragraph (3) of the Income Tax Act, or is less than the necessary expenses for the transfer thereof, the amount of the shortfall is deemed not to exist for the purpose of applying the provisions of laws and regulations concerning income tax.

前項の場合において、同項第一号から第三号までの規定により譲渡があつたものとみなされる未成年者口座内上場株式等に係る収入金額が当該未成年者口座内上場株式等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額は、所得税に関する法令の規定の適用については、ないものとみなす。

Where an event of non-performance of contract, etc. occurs with respect to a minor's account or taxable minor's account by December 31 of the year preceding the reference year of the resident or the nonresident who has a permanent establishment who opens the minor's account and taxable minor's account or December 31, 2023, whichever is earlier, the financial instruments business operator, etc. with which the minor's account is opened must, upon the closure of the minor's account due to the occurrence of the event of non-performance of contract, etc., collect income tax in the amount calculated by multiplying the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) by a tax rate of 15 percent, and must pay it to the State no later than the 10th day of the month following the month that includes the day of the collection:

未成年者口座及び課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに当該未成年者口座又は課税未成年者口座につき契約不履行等事由が生じた場合には、当該未成年者口座が開設されている金融商品取引業者等は、当該契約不履行等事由が生じたことによる未成年者口座の廃止の際、第一号に掲げる金額から第二号に掲げる金額を控除した金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。

the total of the following amounts:

次に掲げる金額の合計額

the total amount of consideration for the transfer of listed shares, etc. in a minor's account pertaining to the minor's account paid during the period from the day on which the minor's account was opened until the day of the closure (excluding the amount of that part of the consideration for the transfer whose money or other assets were not deposited or entrusted in the taxable minor's account established at the same time as the minor's account);

当該未成年者口座を開設した日から当該廃止の日までの間に支払われた当該未成年者口座に係る未成年者口座内上場株式等の譲渡の対価の額の合計額（当該譲渡の対価のうち、その金銭その他の資産を当該未成年者口座と同時に設けられた課税未成年者口座に預入れ又は預託をしなかつたものの額を除く。）

the total of the amounts at the time of withdrawal, as of the time of the transfer of custody, of listed shares, etc. whose custody was transferred from the minor's account to a taxable minor's account during the period from the day on which the minor's account was opened until the day of the closure;

当該未成年者口座を開設した日から当該廃止の日までの間に当該未成年者口座から課税未成年者口座に移管がされた上場株式等の当該移管があつた時における払出し時の金額の合計額

the total of the amounts at the time of withdrawal, as of the day on which the minor's account was closed, of the listed shares, etc. entered or recorded in the transfer account book pertaining to the minor's account or deposited for custody in the minor's account on that day;

当該未成年者口座を廃止した日において当該未成年者口座に係る振替口座簿に記載若しくは記録がされ、又は保管の委託がされている上場株式等の同日における払出し時の金額の合計額

the total of the amount of consideration for acquisition and the amount of expenses required for the acquisition, and the amount of expenses required for the transfer, of the listed shares, etc. listed in paragraph (5), item (ii), (b), (1), (i) that were entered or recorded in, or deposited for custody in, the minor's account during the period from the day on which the minor's account was opened until the day on which the minor's account was closed (excluding the amount of consideration for acquisition and the amount of expenses required for the acquisition, and the amount of expenses required for the transfer, of listed shares, etc. in a minor's account whose money or other assets pertaining to the consideration for the transfer were not deposited or entrusted in the taxable minor's account established at the same time as the minor's account, and other amounts specified by Cabinet Order).

当該未成年者口座を開設した日から当該未成年者口座を廃止した日までの間において当該未成年者口座に記載若しくは記録又は保管の委託がされた第五項第二号ロ（１）（ｉ）に掲げる上場株式等の取得対価の額及びその取得に要した費用の額並びにその譲渡に要した費用の額の合計額（その譲渡の対価に係る金銭その他の資産を、当該未成年者口座と同時に設けられた課税未成年者口座に預入れ又は預託をしなかつた未成年者口座内上場株式等の取得対価の額及びその取得に要した費用の額並びにその譲渡に要した費用の額その他の政令で定める金額を除く。）

Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes, and the National Tax Collection Act apply.

前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。

A resident or a nonresident who has a permanent establishment who held a minor's account with respect to income tax for a year and who has the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of listed shares, etc. in a minor's account pertaining to the minor's account, as calculated under the provisions of paragraph (6) (limited to the part pertaining to items (i) through (iii)) for the transfer of those listed shares, etc. in a minor's account, may, with respect to income tax for that year, apply the provisions of Articles 120 through 127 of the Income Tax Act (including the cases where those provisions are applied mutatis mutandis pursuant to Article 166 of that Act) and the provisions of Article 123, paragraph (1) of that Act (including the cases where it is applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) (including the cases where it is applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the amount of business income, the amount of capital gains, or the amount of miscellaneous income from the transfer of the listed shares, etc. in a minor's account in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1), the amount of losses from the transfer of listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (6), the amount of income other than employment income and retirement income prescribed in Article 121, paragraph (1) of the Income Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 166 of that Act), or the amount of income other than miscellaneous income from public pensions, etc. prescribed in Article 121, paragraph (3) of that Act (including the cases where it is applied mutatis mutandis pursuant to Article 166 of that Act).

その年分の所得税に係る未成年者口座を有していた居住者又は恒久的施設を有する非居住者で、当該未成年者口座に係る未成年者口座内上場株式等の譲渡につき第六項（第一号から第三号までに係る部分に限る。）の規定に基づいて計算された当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額を有するものは、その年分の所得税については、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額若しくは第三十七条の十二の二第二項若しくは第六項に規定する上場株式等に係る譲渡損失の金額又は所得税法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額の計算上当該未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額を除外したところにより、同法第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）の規定及び第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。

For the purpose of applying those provisions in the case where a determination under Article 25 of the Act on General Rules for National Taxes (including a reassessment under Article 24 or 26 of that Act pertaining to the determination) is made with respect to income tax for a year of a resident or a nonresident who has a permanent establishment prescribed in the preceding paragraph, the amount of business income, the amount of capital gains, or the amount of miscellaneous income from the transfer of listed shares, etc. in a minor's account that falls under the provisions of that paragraph is not to be included in the tax base, etc. prescribed in those Articles.

前項に規定する居住者又は恒久的施設を有する非居住者のその年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項の規定に該当する未成年者口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額は、これらの条に規定する課税標準等には含まれないものとする。

A resident or a nonresident who has a permanent establishment who seeks to be issued a written confirmation of tax exemption for a minor must submit a written application stating the person's name, date of birth, address (for a person who has no address in Japan, the place specified by Order of the Ministry of Finance; the same applies hereinafter in this Article), and individual number (for a person specified by Cabinet Order as a person who has already notified their individual number (referred to as a "person who has already notified the individual number" in paragraph (15)), the name, date of birth, and address; the same applies in the following paragraph and paragraph (14)), and other matters specified by Order of the Ministry of Finance, to the head of the business office of a financial instruments business operator, etc. during the period from January 1, 2016, to September 30, 2023 (such submission includes the provision, by a method using an electronic data processing system or any other method using information and communications technology in lieu of the submission of the written application, of the matters to be stated in the written application; the same applies in the following paragraph and paragraphs (15) and (16)).

未成年者非課税適用確認書の交付を受けようとする居住者又は恒久的施設を有する非居住者は、その者の氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この条において同じ。）及び個人番号（既に個人番号を告知している者として政令で定める者（第十五項において「番号既告知者」という。）にあつては、氏名、生年月日及び住所。次項及び第十四項において同じ。）その他の財務省令で定める事項を記載した申請書を、平成二十八年一月一日から令和五年九月三十日までの間に、金融商品取引業者等の営業所の長に提出（当該申請書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該申請書に記載すべき事項の提供を含む。次項、第十五項及び第十六項において同じ。）をしなければならない。

A resident or a nonresident who has a permanent establishment who seeks to submit the written application referred to in the preceding paragraph must, pursuant to the provisions of Cabinet Order, at the time of the submission, notify the head of the business office of the financial instruments business operator, etc. referred to in that paragraph of the person's name, date of birth, address, and individual number, by presenting a copy of the person's certificate of residence or any other document specified by Cabinet Order or by transmitting an electronic certificate for signature, etc. prescribed in Article 37-11-3, paragraph (4), and must have the notified matters confirmed.

前項の申請書の提出をしようとする居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、同項の金融商品取引業者等の営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は第三十七条の十一の三第四項に規定する署名用電子証明書等を送信して氏名、生年月日、住所及び個人番号を告知し、当該告知をした事項につき確認を受けなければならない。

The head of the business office of a financial instruments business operator, etc. may not accept a written application referred to in the preceding paragraph in which a name, date of birth, address, and individual number different from those notified under that paragraph are stated.

金融商品取引業者等の営業所の長は、前項の告知を受けたものと異なる氏名、生年月日、住所及び個人番号が記載されている同項の申請書については、これを受理することができない。

The head of the business office of the financial instruments business operator, etc. referred to in paragraph (12) that has received the written application referred to in that paragraph must, promptly after receiving it, provide the matters stated in the written application (for a written application received from a person who has already notified the individual number, those matters and the person's individual number; hereinafter referred to as "application particulars" in this paragraph and the following paragraph) to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. (referred to as the "competent district director" in the following paragraph), by a method using a specified electronic data processing system. In this case, the head of the business office of the financial instruments business operator, etc. must keep books regarding the written application, and must enter or record the application particulars for each person who submitted the written application.

第十二項の申請書の提出を受けた同項の金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該申請書に記載された事項（番号既告知者から提出を受けた申請書にあつては、当該事項及びその者の個人番号。以下この項及び次項において「申請事項」という。）を、特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長（次項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該申請書につき帳簿を備え、当該申請書の提出をした者の各人別に、申請事項を記載し、又は記録しなければならない。

The competent district director who has received the application particulars referred to in the preceding paragraph is to confirm whether application particulars under the provisions of the preceding paragraph had been provided to that competent district director or to any other district director, before the time of receiving those application particulars, with respect to the resident or the nonresident who has a permanent establishment who submitted the written application to which the application particulars pertain (hereinafter referred to as the "applicant" in this paragraph), and the competent district director who has made the confirmation must deliver to the applicant, via the head of the business office of the financial instruments business operator, etc. that received the written application to which the application particulars pertain, the document or written statement specified in each of the following items according to the case listed in :

前項の申請事項の提供を受けた所轄税務署長は、当該申請事項に係る申請書の提出をした居住者又は恒久的施設を有する非居住者（以下この項において「申請者」という。）についての当該申請事項の提供を受けた時前における当該所轄税務署長又は他の税務署長に対する前項の規定による申請事項の提供の有無の確認をするものとし、当該確認をした当該所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める書類又は書面を、当該申請事項に係る申請書の提出を受けた金融商品取引業者等の営業所の長を経由して当該申請者に交付しなければならない。

where no application particulars had been provided to the competent district director or any other district director before the time of receiving the application particulars: A written confirmation of tax exemption for a minor;

当該申請事項の提供を受けた時前に当該所轄税務署長及び他の税務署長に対して申請事項の提供がない場合　未成年者非課税適用確認書

cases other than the case listed in the preceding item: A written statement stating that a written confirmation of tax exemption for a minor will not be delivered and other matters specified by Order of the Ministry of Finance.

前号に掲げる場合以外の場合　未成年者非課税適用確認書の交付を行わない旨その他財務省令で定める事項を記載した書面

The provisions of paragraphs (13) and (14) apply mutatis mutandis to a resident or a nonresident who has a permanent establishment who submits a written notification of opening of a minor's account and to the head of the business office of the financial instruments business operator, etc. that has received the written notification of opening of a minor's account.

第十三項及び第十四項の規定は、未成年者口座開設届出書の提出をする居住者又は恒久的施設を有する非居住者及び当該未成年者口座開設届出書の提出を受けた金融商品取引業者等の営業所の長について準用する。

A resident or a nonresident who has a permanent establishment who currently has a minor's account opened may not submit a written notification of opening of a minor's account to the head of the business office of the financial instruments business operator, etc. at which the minor's account is opened or to the head of a business office of a financial instruments business operator, etc. other than that head.

現に未成年者口座を開設している居住者又は恒久的施設を有する非居住者は、当該未成年者口座が開設されている金融商品取引業者等の営業所の長及び当該金融商品取引業者等の営業所の長以外の金融商品取引業者等の営業所の長に対し、未成年者口座開設届出書の提出をすることはできない。

The head of the business office of a financial instruments business operator, etc. that has received a written notification of opening of a minor's account with a written confirmation of tax exemption for a minor attached must, promptly after receiving it, provide the name, date of birth, and individual number of the resident or the nonresident who has a permanent establishment who submitted the written notification of opening of a minor's account, and other matters specified by Order of the Ministry of Finance, to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc., by a method using a specified electronic data processing system.

未成年者非課税適用確認書を添付した未成年者口座開設届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、その未成年者口座開設届出書の提出をした居住者又は恒久的施設を有する非居住者の氏名、生年月日及び個人番号その他の財務省令で定める事項を、特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならない。

Where a resident or a nonresident who has a permanent establishment who has opened a minor's account seeks to cease receiving the application of the provisions of Article 9-9 and paragraphs (1) through (4) with regard to the minor's account, the person must submit, to the head of the business office of the financial instruments business operator, etc. at which the minor's account is opened, a written notification stating that the minor's account is to be closed and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written notification of closure of a minor's account" through paragraph (22)) (such submission includes the provision, by a method using an electronic data processing system or any other method using information and communications technology in lieu of the submission of the written notification of closure of a minor's account, of the matters to be stated in the written notification of closure of a minor's account; the same applies hereinafter through paragraph (22)), and in the cases listed in the following items, the resident or the nonresident who has a permanent establishment who has opened the minor's account referred to in each of those items is deemed to have submitted a written notification of closure of a minor's account to the head of the business office of the financial instruments business operator, etc. at which the minor's account is opened, at the time or on the day specified in :

未成年者口座を開設している居住者又は恒久的施設を有する非居住者が当該未成年者口座につき第九条の九及び第一項から第四項までの規定の適用を受けることをやめようとする場合には、その者は、当該未成年者口座が開設されている金融商品取引業者等の営業所の長に、当該未成年者口座を廃止する旨その他の財務省令で定める事項を記載した届出書（以下第二十二項までにおいて「未成年者口座廃止届出書」という。）の提出（当該未成年者口座廃止届出書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該未成年者口座廃止届出書に記載すべき事項の提供を含む。以下第二十二項までにおいて同じ。）をしなければならないものとし、次の各号に掲げる場合には、当該各号に定める時又は日に、当該各号の未成年者口座を開設している居住者又は恒久的施設を有する非居住者が、当該未成年者口座が開設されている金融商品取引業者等の営業所の長に未成年者口座廃止届出書の提出をしたものとみなす。

where a minor's account has been closed due to the occurrence of grounds for closure of a minor's account, etc. or an event for closing a taxable minor's account, etc. with respect to a contract for management of a minor's account or contract for managing a taxable minor's account or the performance thereof: The time those events occurred;

未成年者口座管理契約若しくは課税未成年者口座管理契約又はこれらの履行につき未成年者口座等廃止事由又は課税未成年者口座等廃止事由が生じたことにより未成年者口座が廃止された場合　これらの事由が生じた時

where a resident or a nonresident who has a permanent establishment has a minor's account opened on the later of the following days: That day.

居住者又は恒久的施設を有する非居住者が次に掲げる日のいずれか遅い日において未成年者口座を開設している場合　同日

the day following the day on which five years have elapsed from January 1 of the year that includes the day on which the tax-exempt management account for the most recent year, among the years for which tax-exempt management accounts are established in the minor's account, was established, or January 1 of the target year (meaning the year in which the resident or the nonresident who has a permanent establishment is 18 years of age on January 1 of that year), whichever is later;

当該未成年者口座に設けられる非課税管理勘定に係る年分のうち最も新しい年分の非課税管理勘定が設けられた日の属する年の一月一日から五年を経過する日の翌日又は対象年（当該居住者又は恒久的施設を有する非居住者がその年一月一日において十八歳である年をいう。）の一月一日のいずれか遅い日

January 1, 2026.

令和八年一月一日

Where a written notification of closure of a minor's account has been submitted, the minor's account to which the written notification of closure of a minor's account pertains is to be closed at the time of the submission, and the provisions of Article 9-9, paragraph (1) and paragraphs (1) through (3) do not apply to dividends and similar income prescribed in that paragraph that are to be received after the time of the submission with respect to listed shares, etc. that had been accepted into the minor's account, or to income from the transfer of those listed shares, etc. made after the time of the submission.

未成年者口座廃止届出書の提出があつた場合には、その提出があつた時に当該未成年者口座廃止届出書に係る未成年者口座が廃止されるものとし、当該未成年者口座に受け入れていた上場株式等につき当該提出の時後に支払を受けるべき第九条の九第一項に規定する配当等及び当該提出の時後に行う当該上場株式等の譲渡による所得については、同項及び第一項から第三項までの規定は、適用しない。

The head of the business office of a financial instruments business operator, etc. that has received a written notification of closure of a minor's account must, promptly after receiving it, provide the name and individual number of the person who submitted the written notification of closure of a minor's account, the fact that the written notification of closure of a minor's account has been received, the date on which the minor's account was closed, and other matters specified by Order of the Ministry of Finance (hereinafter referred to as "closure notification particulars" in this paragraph and paragraph (24)) to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc., by a method using a specified electronic data processing system, and the head of the business office of the financial instruments business operator, etc. that has provided the closure notification particulars must deliver a written notice of closure of a minor's account to the resident or the nonresident who has a permanent establishment who submitted the written notification of closure of a minor's account (limited to one submitted by September 30 of the year in which the resident or the nonresident who has a permanent establishment is 17 years of age on January 1 of that year or September 30, 2023, whichever is earlier, and excluding a written notification of closure of a minor's account pertaining to a minor's account opened by a resident or a nonresident who has a permanent establishment who is 17 years of age on January 1 of the year that includes the day of the submission, in which listed shares, etc. had been accepted into the tax-exempt management account for the year that includes that January 1).

未成年者口座廃止届出書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該未成年者口座廃止届出書の提出をした者の氏名及び個人番号、未成年者口座廃止届出書の提出を受けた旨、未成年者口座を廃止した年月日その他の財務省令で定める事項（以下この項及び第二十四項において「廃止届出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長に提供しなければならないものとし、当該廃止届出事項の提供をした金融商品取引業者等の営業所の長は、当該未成年者口座廃止届出書（当該居住者又は恒久的施設を有する非居住者がその年一月一日において十七歳である年の九月三十日又は令和五年九月三十日のいずれか早い日までに提出がされたものに限り、当該提出の日の属する年の一月一日において十七歳である居住者又は恒久的施設を有する非居住者が開設している未成年者口座で当該未成年者口座に係る同日の属する年分の非課税管理勘定に上場株式等の受入れをしていたものに係る未成年者口座廃止届出書を除く。）の提出をした居住者又は恒久的施設を有する非居住者に対し、未成年者口座廃止通知書を交付しなければならない。

The head of the business office of a financial instruments business operator, etc. that has received a written notice of closure of a minor's account submitted as an attachment to a written notification of opening of a minor's account must, promptly after receiving it, provide the name and individual number of the resident or the nonresident who has a permanent establishment who made the submission, the fact that the written notice of closure of a minor's account has been received, the date on which the minor's account stated in the written notice of closure of a minor's account was closed (referred to as the "date of closure" in the following paragraph), and other matters specified by Order of the Ministry of Finance (hereinafter referred to as "matters submitted" in this paragraph and the following paragraph) to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. (referred to as the "competent district director" in that paragraph), by a method using a specified electronic data processing system. In this case, the head of the business office of the financial instruments business operator, etc. must keep books regarding the written notice of closure of a minor's account, and must enter or record the matters submitted for each person who submitted the written notice of closure of a minor's account.

未成年者口座開設届出書に添付して提出される未成年者口座廃止通知書の提出を受けた金融商品取引業者等の営業所の長は、その提出を受けた後速やかに、当該提出をした居住者又は恒久的施設を有する非居住者の氏名及び個人番号、当該未成年者口座廃止通知書の提出を受けた旨、当該未成年者口座廃止通知書に記載された未成年者口座が廃止された年月日（次項において「廃止年月日」という。）その他の財務省令で定める事項（以下この項及び次項において「提出事項」という。）を特定電子情報処理組織を使用する方法により当該金融商品取引業者等の営業所の所在地の所轄税務署長（同項において「所轄税務署長」という。）に提供しなければならない。この場合において、当該金融商品取引業者等の営業所の長は、当該未成年者口座廃止通知書につき帳簿を備え、当該未成年者口座廃止通知書を提出した者の各人別に、提出事項を記載し、又は記録しなければならない。

The competent district director who has received the matters submitted is to confirm whether closure notification particulars under the provisions of paragraph (22) (limited to those stating the same date as the date of closure pertaining to the matters submitted) have been provided with respect to the resident or the nonresident who has a permanent establishment who submitted the written notice of closure of a minor's account (hereinafter referred to as the "submitter" in this paragraph), and the competent district director who has made the confirmation must provide the matters specified in each of the following items according to the case listed in to the head of the business office of the financial instruments business operator, etc. that provided the matters submitted, by a method using an electronic data processing system (meaning an electronic data processing system connecting, through a telecommunications line, a computer used by the National Tax Agency and a computer used by the head of the business office of the financial instruments business operator, etc.):

当該提出事項の提供を受けた所轄税務署長は、当該未成年者口座廃止通知書を提出した居住者又は恒久的施設を有する非居住者（以下この項において「提出者」という。）に係る第二十二項の規定による廃止届出事項（当該提出事項に係る廃止年月日と同一のものに限る。）の提供の有無を確認するものとし、当該確認をした所轄税務署長は、次の各号に掲げる場合の区分に応じ当該各号に定める事項を、当該提出事項の提供をした金融商品取引業者等の営業所の長に、電子情報処理組織（国税庁の使用に係る電子計算機と当該金融商品取引業者等の営業所の長の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法により提供しなければならない。

where closure notification particulars pertaining to the submitter have been provided (excluding cases that fall under the case listed in the following item): The fact that the submitter may open a minor's account at the business office of the financial instruments business operator, etc. and other matters specified by Order of the Ministry of Finance;

当該提出者に係る廃止届出事項の提供がある場合（次号に掲げる場合に該当する場合を除く。）　当該金融商品取引業者等の営業所における当該提出者の未成年者口座の開設ができる旨その他財務省令で定める事項

where no closure notification particulars pertaining to the submitter have been provided, or where matters submitted pertaining to the same submitter (limited to those stating the same date of closure) had already been provided to the competent district director or any other district director before the time of receiving the matters submitted: The fact that the submitter may not open a minor's account at the business office of the financial instruments business operator, etc., the reason therefor, and other matters specified by Order of the Ministry of Finance.

当該提出者に係る廃止届出事項の提供がない場合又は当該提出事項の提供を受けた時前に既に当該所轄税務署長若しくは他の税務署長に対して同一の提出者に係る提出事項（廃止年月日が同一のものに限る。）の提供がある場合　当該金融商品取引業者等の営業所における当該提出者の未成年者口座の開設ができない旨及びその理由その他財務省令で定める事項

Where the head of the business office of a financial instruments business operator, etc. has obtained, pursuant to the provisions of Cabinet Order, the approval of the competent district director prescribed in paragraph (15), (19), (22), or (23) or any other provision specified by Cabinet Order (hereinafter referred to as the "competent district director" in this paragraph), the head of the business office of the financial instruments business operator, etc. may, notwithstanding those provisions, provide the matters required to be provided under those provisions (hereinafter referred to as the "matters to be provided" in this paragraph) to the district director specified by Order of the Ministry of Finance, by a method using a specified electronic data processing system. In this case, the provisions of Article 9-9 and this Article apply by deeming that the head of the business office of the financial instruments business operator, etc. has provided the matters to be provided to the competent district director.

金融商品取引業者等の営業所の長が、政令で定めるところにより第十五項、第十九項、第二十二項、第二十三項その他政令で定める規定に規定する所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、当該金融商品取引業者等の営業所の長は、これらの規定にかかわらず、特定電子情報処理組織を使用する方法により、これらの規定により提供すべきこととされている事項（以下この項において「提供事項」という。）を財務省令で定める税務署長に提供することができる。この場合において、当該金融商品取引業者等の営業所の長は、当該提供事項を所轄税務署長に提供したものとみなして、第九条の九及びこの条の規定を適用する。

In addition to what is provided for in paragraph (17) through the preceding paragraph, matters concerning the information to be provided by the competent district director referred to in paragraph (16) to the head of the business office of the financial instruments business operator, etc. referred to in that paragraph when the competent district director delivers the document or written statement specified in the items of that paragraph via that head of the business office, matters concerning books to be kept by a financial instruments business operator, etc. with regard to minor's accounts, matters concerning the notification in the case where an individual who has submitted a written notification of opening of a minor's account has changed or is to change any matter stated in the written notification of opening of a minor's account after its submission or in the case of the individual's absence from Japan, and other necessary matters concerning the application of the provisions of paragraphs (1) through (16) are specified by Cabinet Order.

第十七項から前項までに定めるもののほか、第十六項の所轄税務署長が同項の金融商品取引業者等の営業所の長を経由して同項各号に定める書類又は書面の交付をする際に当該所轄税務署長が当該金融商品取引業者等の営業所の長に提供すべき情報に関する事項、金融商品取引業者等が未成年者口座につき備え付けるべき帳簿に関する事項、未成年者口座開設届出書の提出をした個人がその提出後当該未成年者口座開設届出書に記載した事項を変更した若しくは変更する場合又は出国をする場合における届出に関する事項その他第一項から第十六項までの規定の適用に関し必要な事項は、政令で定める。

Where, in a year, there was a minor's account opened at a business office of a financial instruments business operator, etc., the financial instruments business operator, etc. must, pursuant to the provisions of Order of the Ministry of Finance, prepare a report stating the name, address, and individual number of the resident or the nonresident who has a permanent establishment who opened the minor's account, the amount of consideration for the transfer of listed shares, etc. processed in the minor's account during that year, the amount of dividends, etc. on listed shares, etc. in a minor's account pertaining to the minor's account, and other matters specified by Order of the Ministry of Finance, and must submit it, no later than January 31 of the year following that year, to the competent district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which the minor's account is opened.

金融商品取引業者等は、その年において当該金融商品取引業者等の営業所に開設されていた未成年者口座がある場合には、財務省令で定めるところにより、当該未成年者口座を開設した居住者又は恒久的施設を有する非居住者の氏名、住所及び個人番号、その年中に当該未成年者口座において処理された上場株式等の譲渡の対価の額、当該未成年者口座に係る未成年者口座内上場株式等の配当等の額その他の財務省令で定める事項を記載した報告書を作成し、その年の翌年一月三十一日までに、当該金融商品取引業者等の当該未成年者口座を開設する営業所の所在地の所轄税務署長に提出しなければならない。

In the case referred to in paragraph (8), the financial instruments business operator, etc. referred to in that paragraph must deliver the report prescribed in the preceding paragraph to the resident or the nonresident who has a permanent establishment referred to in paragraph (8) no later than the last day of the month following the month that includes the day on which the event of non-performance of contract, etc. referred to in that paragraph occurred.

第八項の場合において、同項の金融商品取引業者等は、同項の契約不履行等事由が生じた日の属する月の翌月末日までに同項の居住者又は恒久的施設を有する非居住者に前項に規定する報告書を交付しなければならない。

In lieu of delivering the report under the preceding paragraph, a financial instruments business operator, etc. may, with the consent of the resident or the nonresident who has a permanent establishment prescribed in that paragraph, provide the matters to be stated in the report by electronic or magnetic means prescribed in Article 37-11-3, paragraph (9); provided, however, that when requested by the resident or the nonresident who has a permanent establishment, the financial instruments business operator, etc. must deliver the report to that person.

金融商品取引業者等は、前項の規定による報告書の交付に代えて、同項に規定する居住者又は恒久的施設を有する非居住者の承諾を得て、当該報告書に記載すべき事項を第三十七条の十一の三第九項に規定する電磁的方法により提供することができる。ただし、当該居住者又は恒久的施設を有する非居住者の請求があるときは、当該報告書をその者に交付しなければならない。

In the case referred to in the main clause of the preceding paragraph, the financial instruments business operator, etc. referred to in that paragraph is deemed to have delivered the report referred to in paragraph (28).

前項本文の場合において、同項の金融商品取引業者等は、第二十八項の報告書を交付したものとみなす。

Special provisions of Articles 224, 224-3, and 225 of the Income Tax Act concerning the transfer of listed shares, etc. processed in a minor's account or dividends, etc. on listed shares, etc. in a minor's account, and other necessary matters concerning the application of the provisions of paragraphs (27) and (28) are specified by Cabinet Order.

未成年者口座において処理された上場株式等の譲渡又は未成年者口座内上場株式等の配当等に係る所得税法第二百二十四条、第二百二十四条の三及び第二百二十五条の規定の特例その他第二十七項及び第二十八項の規定の適用に関し必要な事項は、政令で定める。

When it is necessary for an investigation concerning the submission of the report referred to in paragraph (27), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office may ask questions of a person obligated to submit the report, inspect the person's minor's account and the books and documents or other articles concerning the handling of listed shares, etc. in the minor's account, or request the presentation or submission of those articles (including copies thereof).

国税庁、国税局又は税務署の当該職員は、第二十七項の報告書の提出に関する調査について必要があるときは、当該報告書を提出する義務がある者に質問し、その者の未成年者口座及び当該未成年者口座における上場株式等の取扱いに関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。

When it is necessary for an investigation concerning the submission of the report referred to in paragraph (27), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office may retain articles submitted in the investigation.

国税庁、国税局又は税務署の当該職員は、第二十七項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。

When asking questions, conducting an inspection, or requesting presentation or submission under paragraph (32), the relevant officials of the National Tax Agency, a Regional Taxation Bureau, or a tax office must carry a certificate showing their identification and must present it if requested by a person concerned.

国税庁、国税局又は税務署の当該職員は、第三十二項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。

The authority of the relevant officials under paragraphs (32) and (33) must not be construed as being granted for the purpose of criminal investigation.

第三十二項及び第三十三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。

In addition to what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (33) are specified by Cabinet Order.

前項に定めるもののほか、第三十三項の規定の適用に関し必要な事項は、政令で定める。

Article 37-14-3Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation, etc. Due to a Merger, etc.

第三十七条の十四の三（合併等により外国親法人株式等の交付を受ける場合の課税の特例）

Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident (including capital contributions; the same applies hereinafter in this Article and the following Article), shares of a foreign parent corporation of a merging corporation (excluding shares of a foreign parent corporation of a merging corporation received through a specified non-qualified merger prescribed in paragraph (1) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. prescribed in Article 68-2-2, paragraph (5), item (i) (referred to as a "specified foreign corporation with less tax burden, etc." in the following paragraph and paragraph (4)) (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed by the nonresident at a permanent establishment (hereinafter referred to as "shares managed at a permanent establishment" in this Article) (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment merger parent corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign parent corporation of a merging corporation" in this paragraph) through a Specified Merger by the domestic corporation that issued the shares (excluding a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act; the same applies hereinafter in this Article and the following Article), the amount equivalent to the value of the shares of a foreign parent corporation of a merging corporation received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. (meaning capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article) if the shares held by the nonresident fall under the category of general shares, etc. (meaning general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article), or revenue pertaining to capital gains, etc. on listed shares, etc. (meaning capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article) if the shares held by the nonresident fall under the category of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2); the same applies hereinafter in this Article and the following Article), and the provisions of that Act and this Chapter apply.

恒久的施設を有する非居住者が、その有する株式（出資を含む。以下この条及び次条において同じ。）につき、その株式を発行した内国法人（法人税法第二条第六号に規定する公益法人等を除く。以下この条及び次条において同じ。）の特定合併により外国合併親法人の株式（同条第一項に規定する特定非適格合併により交付を受ける外国合併親法人の株式で第六十八条の二の二第五項第一号に規定する特定軽課税外国法人等（次項及び第四項において「特定軽課税外国法人等」という。）の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設において管理する株式（以下この条において「恒久的施設管理株式」という。）に対応して交付を受けるもの（課税外国親法人株式を除く。第五項において「恒久的施設管理合併親法人株式」という。）を除く。以下この項において「外国合併親法人株式」という。）の交付を受ける場合には、その交付を受ける外国合併親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等（第三十七条の十第一項に規定する一般株式等をいう。次項、第三項及び次条において同じ。）に該当する場合には一般株式等に係る譲渡所得等（第三十七条の十第一項に規定する一般株式等に係る譲渡所得等をいう。次項、第三項及び次条において同じ。）に係る収入金額と、その有する株式が上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。以下この条及び次条において同じ。）に該当する場合には上場株式等に係る譲渡所得等（第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等をいう。次項、第三項及び次条において同じ。）に係る収入金額とみなして、同法及びこの章の規定を適用する。

Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident, shares of a foreign parent corporation of a successor in a company split (excluding shares of a foreign parent corporation of a successor in a company split received through a specified non-qualified company split by split-off prescribed in paragraph (2) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed at a permanent establishment (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment split successor parent corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign parent corporation of a successor in a company split" in this paragraph) through a specified company split by split-off carried out by the domestic corporation that issued the shares, the amount equivalent to the value of the shares of a foreign parent corporation of a successor in a company split received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the nonresident fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the nonresident fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.

恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の行つた特定分割型分割により外国分割承継親法人の株式（次条第二項に規定する特定非適格分割型分割により交付を受ける外国分割承継親法人の株式で特定軽課税外国法人等の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（課税外国親法人株式を除く。第五項において「恒久的施設管理分割承継親法人株式」という。）を除く。以下この項において「外国分割承継親法人株式」という。）の交付を受ける場合には、その交付を受ける外国分割承継親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。

Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident, shares of a foreign wholly owned subsidiary (excluding those received by the nonresident in correspondence to shares managed at a permanent establishment (referred to as "permanent establishment wholly owned subsidiary corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign wholly owned subsidiary" in this paragraph) through a specified share distribution carried out by the domestic corporation that issued the shares, the amount equivalent to the value of the shares of a foreign wholly owned subsidiary received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the nonresident fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the nonresident fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.

恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の行つた特定株式分配により外国完全子法人の株式（当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（第五項において「恒久的施設管理完全子法人株式」という。）を除く。以下この項において「外国完全子法人株式」という。）の交付を受ける場合には、その交付を受ける外国完全子法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。

Where a nonresident who has a permanent establishment has, with respect to shares held by the nonresident (hereinafter referred to as "old shares" in this paragraph), transferred the old shares to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act through a specified share exchange carried out by the domestic corporation that issued the old shares, and has received shares of a foreign corporation fully controlling the parent in a share exchange (excluding shares of a foreign corporation fully controlling the parent in a share exchange received through a specified non-qualified share exchange prescribed in paragraph (3) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed at a permanent establishment (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment share exchange wholly controlling parent corporation shares" in the following paragraph); hereinafter referred to as "shares of a foreign corporation fully controlling the parent in a share exchange" in this paragraph), the provisions of Article 57-4, paragraph (1) of the Income Tax Act, in the case where a calculation is made in accordance with that paragraph pursuant to the provisions of Article 165, paragraph (1) of that Act, do not apply to the transfer of the portion of the old shares that corresponds to the shares of a foreign corporation fully controlling the parent in a share exchange received.

恒久的施設を有する非居住者が、その有する株式（以下この項において「旧株」という。）につき、その旧株を発行した内国法人の行つた特定株式交換により法人税法第二条第十二号の六の三に規定する株式交換完全親法人に対し当該旧株の譲渡をし、かつ、外国株式交換完全支配親法人の株式（次条第三項に規定する特定非適格株式交換により交付を受ける外国株式交換完全支配親法人の株式で特定軽課税外国法人等の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（課税外国親法人株式を除く。次項において「恒久的施設管理株式交換完全支配親法人株式」という。）を除く。以下この項において「外国株式交換完全支配親法人株式」という。）の交付を受けた場合には、当該旧株のうちその交付を受けた外国株式交換完全支配親法人株式に対応する部分の譲渡については、所得税法第百六十五条第一項の規定により同法第五十七条の四第一項の規定に準じて計算する場合における同項の規定は、適用しない。

Where a nonresident who has a permanent establishment has performed an act specified by Cabinet Order as an act by which all or part of the permanent establishment foreign shares (meaning permanent establishment merger parent corporation shares received through a Specified Merger, permanent establishment split successor parent corporation shares received through a specified company split by split-off, permanent establishment wholly owned subsidiary corporation shares received through a specified share distribution, and permanent establishment share exchange wholly controlling parent corporation shares received through a specified share exchange; the same applies hereinafter in this paragraph) cease to be managed at the permanent establishment at the time of their delivery, the provisions of Article 161, paragraph (1), item (i) of the Income Tax Act apply by deeming that the permanent establishment foreign shares pertaining to the act were managed at the permanent establishment at the time of their delivery and were immediately thereafter transferred between the nonresident's permanent establishment and a place of business, etc. prescribed in that item.

恒久的施設を有する非居住者が、恒久的施設管理外国株式（特定合併により交付を受ける恒久的施設管理合併親法人株式、特定分割型分割により交付を受ける恒久的施設管理分割承継親法人株式、特定株式分配により交付を受ける恒久的施設管理完全子法人株式及び特定株式交換により交付を受ける恒久的施設管理株式交換完全支配親法人株式をいう。以下この項において同じ。）の全部又は一部をその交付の時に当該恒久的施設において管理しなくなるものとして政令で定める行為を行つた場合には、その行為に係る恒久的施設管理外国株式について、その交付の時に当該恒久的施設において管理した後、直ちに当該非居住者の恒久的施設と所得税法第百六十一条第一項第一号に規定する事業場等との間で移転が行われたものとみなして、同号の規定を適用する。

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

Specified Merger: A merger in which no assets other than shares of any one foreign corporation that is a foreign parent corporation of a merging corporation (excluding money or other assets delivered to the shareholders, members, or other investors as a dividend of surplus, distribution of profit, or distribution of surplus with respect to shares, and money or other assets delivered as consideration based on a share purchase demand by shareholders, members, or other investors who oppose the merger) were delivered to the shareholders, members, or other investors (meaning shareholders, members, or other investors prescribed in Article 2, paragraph (1), item (viii)-2 of the Income Tax Act; the same applies hereinafter in this paragraph) of the merged corporation prescribed in Article 2, item (xi) of the Corporation Tax Act;

特定合併　合併で、法人税法第二条第十一号に規定する被合併法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この項において同じ。）に外国合併親法人のうちいずれか一の外国法人の株式以外の資産（当該株主等に対する株式に係る剰余金の配当、利益の配当又は剰余金の分配として交付された金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものをいう。

foreign parent corporation of a merging corporation: A foreign corporation that has, with the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares of or capital contributions to the merging corporation (excluding the merging corporation's own shares held by itself; hereinafter referred to as "issued shares, etc." in this paragraph);

外国合併親法人　法人税法第二条第十二号に規定する合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項において「発行済株式等」という。）の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。

specified company split by split-off: A company split by split-off prescribed in Article 2, item (xii)-9 of the Corporation Tax Act in which no assets other than shares of any one foreign corporation that is a foreign parent corporation of a successor in a company split were delivered as split consideration assets prescribed in (a) of that item (limited to one in which the shares were delivered in proportion to the ratio that the number or amount of shares of the split corporation prescribed in item (xii)-2 of that Article held by each of its shareholders, members, or other investors bears to the total number or total amount of the issued shares, etc. of the split corporation);

特定分割型分割　法人税法第二条第十二号の九に規定する分割型分割で、同号イに規定する分割対価資産として外国分割承継親法人のうちいずれか一の外国法人の株式以外の資産が交付されなかつたもの（当該株式が同条第十二号の二に規定する分割法人の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されたものに限る。）をいう。

foreign parent corporation of a successor in a company split: A foreign corporation that has, with the successor corporation in a company split prescribed in Article 2, item (xii)-3 of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares, etc. of the successor corporation in a company split;

外国分割承継親法人　法人税法第二条第十二号の三に規定する分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。

specified share distribution: A share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act in which no assets other than shares of a foreign wholly owned subsidiary were delivered to the shareholders, members, or other investors of the corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article (limited to one in which the shares were delivered in proportion to the ratio that the number or amount of shares of the corporation making a distribution in kind held by each of its shareholders, members, or other investors bears to the total number or total amount of the issued shares, etc. of the corporation making a distribution in kind);

特定株式分配　法人税法第二条第十二号の十五の二に規定する株式分配で、同条第十二号の五の二に規定する現物分配法人の株主等に外国完全子法人の株式以外の資産が交付されなかつたもの（当該株式が当該現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されたものに限る。）をいう。

foreign wholly owned subsidiary: A wholly owned subsidiary prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act (limited to a foreign corporation);

外国完全子法人　法人税法第二条第十二号の十五の二に規定する完全子法人（外国法人に限る。）をいう。

specified share exchange: A share exchange in which no assets other than shares of any one foreign corporation that is a foreign corporation fully controlling the parent in a share exchange (excluding money or other assets delivered to the shareholders as a dividend of surplus, and money or other assets delivered as consideration based on a share purchase demand by shareholders who oppose the share exchange) were delivered to the shareholders of the wholly owned subsidiary corporation in a share exchange prescribed in Article 2, item (xii)-6 of the Corporation Tax Act;

特定株式交換　株式交換で、法人税法第二条第十二号の六に規定する株式交換完全子法人の株主に外国株式交換完全支配親法人のうちいずれか一の外国法人の株式以外の資産（当該株主に対する剰余金の配当として交付された金銭その他の資産及び株式交換に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものをいう。

foreign corporation fully controlling the parent in a share exchange: A foreign corporation that has, with the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares, etc. of the wholly owning parent corporation in a share exchange.

外国株式交換完全支配親法人　法人税法第二条第十二号の六の三に規定する株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。

With regard to the application of the provisions of Article 37-12-2 in the case where the shares held prescribed in paragraphs (1) through (3) fall under the category of listed shares, etc., the phrase "or the items of Article 37-11, paragraph (4)" in paragraph (2), item (iv) of that Article is deemed to be replaced with "or the items of Article 37-11, paragraph (4), or Article 37-14-3, paragraphs (1) through (3)", and the phrase "the items of paragraph (2)" in paragraph (6) of that Article is deemed to be replaced with "the items of paragraph (2) (including the case where item (iv) of that paragraph is applied with the terms replaced pursuant to the provisions of Article 37-14-3, paragraph (7))".

第一項から第三項までに規定するその有する株式が上場株式等に該当する場合における第三十七条の十二の二の規定の適用については、同条第二項第四号中「又は第三十七条の十一第四項各号」とあるのは「若しくは第三十七条の十一第四項各号又は第三十七条の十四の三第一項から第三項まで」と、同条第六項中「第二項各号」とあるのは「第二項各号（同項第四号の規定を第三十七条の十四の三第七項の規定により読み替えて適用する場合を含む。）」とする。

The provisions of paragraphs (1) through (4) apply mutatis mutandis where a nonresident who does not have a permanent establishment receives shares of a foreign parent corporation of a merging corporation (excluding shares of a taxable foreign parent corporation prescribed in paragraph (1)), shares of a foreign parent corporation of a successor in a company split (excluding shares of a taxable foreign parent corporation prescribed in paragraph (2)), shares of a foreign wholly owned subsidiary, or shares of a foreign corporation fully controlling the parent in a share exchange (excluding shares of a taxable foreign parent corporation prescribed in paragraph (4)) through a Specified Merger, specified company split by split-off, specified share distribution, or specified share exchange. In this case, in paragraph (1), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act)" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act)", the phrase "capital gains, etc. on general shares, etc. (meaning capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1)" is deemed to be replaced with "domestic source income from the transfer of general shares, etc. (meaning domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1)", and the phrase "capital gains, etc. on listed shares, etc. (meaning capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)" is deemed to be replaced with "domestic source income from the transfer of listed shares, etc. (meaning domestic source income from the transfer of listed shares, etc. prescribed in Article 37-12, paragraph (3)", and in paragraphs (2) and (3), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act)" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act)", the phrase "capital gains, etc. on general shares, etc." is deemed to be replaced with "domestic source income from the transfer of general shares, etc.", and the phrase "capital gains, etc. on listed shares, etc." is deemed to be replaced with "domestic source income from the transfer of listed shares, etc.".

第一項から第四項までの規定は、恒久的施設を有しない非居住者が、特定合併、特定分割型分割、特定株式分配又は特定株式交換により外国合併親法人の株式（第一項に規定する課税外国親法人株式を除く。）、外国分割承継親法人の株式（第二項に規定する課税外国親法人株式を除く。）、外国完全子法人の株式又は外国株式交換完全支配親法人の株式（第四項に規定する課税外国親法人株式を除く。）の交付を受ける場合について準用する。この場合において、第一項中「除く。）」とあるのは「除き、当該非居住者のに掲げる国内源泉所得に該当するものに限る。）」と、「一般株式等に係る譲渡所得等（第三十七条の十第一項に規定する一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得（第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得」と、「上場株式等に係る譲渡所得等（第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得（第三十七条の十二第三項に規定する上場株式等の譲渡に係る国内源泉所得」と、第二項及び第三項中「除く。）」とあるのは「除き、当該非居住者のに掲げる国内源泉所得に該当するものに限る。）」と、「一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得」と、「上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得」と読み替えるものとする。

Special provisions for the calculation of the acquisition cost of shares received in the case where the provisions of paragraphs (1) through (4) apply, special provisions for the scope of domestic source income in the case where the provisions of paragraph (5) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) and the preceding paragraph are specified by Cabinet Order.

第一項から第四項までの規定の適用がある場合におけるその交付を受けた株式の取得価額の計算の特例、第五項の規定の適用がある場合における国内源泉所得の範囲の特例その他第一項から第五項まで及び前項の規定の適用に関し必要な事項は、政令で定める。

Article 37-14-4Special Provisions on Taxation of the Shareholders, Members, or Other Investors in the Event of a Specified Merger

第三十七条の十四の四（特定の合併等が行われた場合の株主等の課税の特例）

Where a resident or a nonresident who has a permanent establishment receives, with respect to shares held by the person, shares of a foreign parent corporation of a merging corporation (meaning shares of a foreign parent corporation of a merging corporation prescribed in paragraph (6), item (ii) of the preceding Article; the same applies hereinafter in this paragraph) through a specified non-qualified merger (meaning a Specified Merger prescribed in paragraph (6), item (i) of the preceding Article that does not fall under the category of qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act) by the domestic corporation that issued the shares, and the shares of a foreign parent corporation of a merging corporation fall under the category of shares of a specified foreign corporation with less tax burden, etc. (meaning a specified foreign corporation with less tax burden, etc. prescribed in Article 68-2-2, paragraph (5), item (i); the same applies hereinafter in this Article), the amount equivalent to the value of the shares of a foreign parent corporation of a merging corporation received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the person fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the person fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.

居住者又は恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の特定非適格合併（前条第六項第一号に規定する特定合併のうち、法人税法第二条第十二号の八に規定する適格合併に該当しないものをいう。）により外国合併親法人株式（同項第二号に規定する外国合併親法人の株式をいう。以下この項において同じ。）の交付を受ける場合において、当該外国合併親法人株式が特定軽課税外国法人等（第六十八条の二の二第五項第一号に規定する特定軽課税外国法人等をいう。以下この条において同じ。）の株式に該当するときは、その交付を受ける外国合併親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。

Where a resident or a nonresident who has a permanent establishment receives, with respect to shares held by the person, shares of a foreign parent corporation of a successor in a company split (meaning shares of a foreign parent corporation of a successor in a company split prescribed in paragraph (6), item (iv) of the preceding Article; the same applies hereinafter in this paragraph) through a specified non-qualified company split by split-off (meaning a specified company split by split-off prescribed in paragraph (6), item (iii) of the preceding Article that is a company split prescribed in Article 68-2-2, paragraph (2), item (i) and does not fall under the category of qualified company split by split-off prescribed in Article 2, item (xii)-12 of the Corporation Tax Act) carried out by the domestic corporation that issued the shares, and the shares of a foreign parent corporation of a successor in a company split fall under the category of shares of a specified foreign corporation with less tax burden, etc., the amount equivalent to the value of the shares of a foreign parent corporation of a successor in a company split received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the person fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the person fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.

居住者又は恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の行つた特定非適格分割型分割（前条第六項第三号に規定する特定分割型分割のうち、第六十八条の二の二第二項第一号に規定する分割で法人税法第二条第十二号の十二に規定する適格分割型分割に該当しないものをいう。）により外国分割承継親法人株式（前条第六項第四号に規定する外国分割承継親法人の株式をいう。以下この項において同じ。）の交付を受ける場合において、当該外国分割承継親法人株式が特定軽課税外国法人等の株式に該当するときは、その交付を受ける外国分割承継親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。

Where a resident or a nonresident who has a permanent establishment has, with respect to shares held by the person (hereinafter referred to as "old shares" in this paragraph), transferred the old shares to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act through a specified non-qualified share exchange (meaning a specified share exchange prescribed in paragraph (6), item (vii) of the preceding Article that does not fall under the category of qualified share exchange, etc. prescribed in Article 2, item (xii)-17 of the Corporation Tax Act) carried out by the domestic corporation that issued the old shares, and has received shares of a foreign corporation fully controlling the parent in a share exchange (meaning shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (6), item (viii) of the preceding Article; the same applies hereinafter in this paragraph), and the shares of a foreign corporation fully controlling the parent in a share exchange fall under the category of shares of a specified foreign corporation with less tax burden, etc., the provisions of Article 57-4, paragraph (1) of the Income Tax Act (including the case where a calculation is made in accordance with that paragraph pursuant to the provisions of Article 165, paragraph (1) of that Act) do not apply to the transfer of the old shares.

居住者又は恒久的施設を有する非居住者が、その有する株式（以下この項において「旧株」という。）につき、その旧株を発行した内国法人の行つた特定非適格株式交換（前条第六項第七号に規定する特定株式交換のうち、法人税法第二条第十二号の十七に規定する適格株式交換等に該当しないものをいう。）により同条第十二号の六の三に規定する株式交換完全親法人に対し当該旧株の譲渡をし、かつ、外国株式交換完全支配親法人株式（同項第八号に規定する外国株式交換完全支配親法人の株式をいう。以下この項において同じ。）の交付を受けた場合において、当該外国株式交換完全支配親法人株式が特定軽課税外国法人等の株式に該当するときは、当該旧株の譲渡については、所得税法第五十七条の四第一項（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定は、適用しない。

Where the provisions of the preceding three paragraphs apply, the following provisions apply:

前三項の規定の適用がある場合には、次に定めるところによる。

with regard to the application of the provisions of Article 37-12-2 in the case where the shares held prescribed in paragraph (1) or (2) fall under the category of listed shares, etc., the phrase "or the items of Article 37-11, paragraph (4)" in paragraph (2), item (iv) of that Article is deemed to be replaced with "or the items of Article 37-11, paragraph (4), or Article 37-14-4, paragraph (1) or (2)", and the phrase "the items of paragraph (2)" in paragraph (6) of that Article is deemed to be replaced with "the items of paragraph (2) (including the case where item (iv) of that paragraph is applied with the terms replaced pursuant to the provisions of Article 37-14-4, paragraph (4), item (i))";

第一項又は第二項に規定するその有する株式が上場株式等に該当する場合における第三十七条の十二の二の規定の適用については、同条第二項第四号中「又は第三十七条の十一第四項各号」とあるのは「若しくは第三十七条の十一第四項各号又は第三十七条の十四の四第一項若しくは第二項」と、同条第六項中「第二項各号」とあるのは「第二項各号（同項第四号の規定を第三十七条の十四の四第四項第一号の規定により読み替えて適用する場合を含む。）」とする。

with regard to the application of those provisions in the case where the old shares prescribed in the preceding paragraph fall under the category of listed shares, etc. in a tax-exempt account prescribed in Article 37-14, paragraph (1) or listed shares, etc. in a minor's account prescribed in Article 37-14-2, paragraph (1), the phrase "those carried out" in Article 37-14, paragraph (1) is deemed to be replaced with "those carried out and the transfer of old shares prescribed in Article 37-14-4, paragraph (3) to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act through a specified non-qualified share exchange prescribed in ".

前項に規定する旧株が第三十七条の十四第一項に規定する非課税口座内上場株式等又は第三十七条の十四の二第一項に規定する未成年者口座内上場株式等に該当する場合におけるこれらの規定の適用については、第三十七条の十四第一項中「行うもの」とあるのは、「行うもの及び第三十七条の十四の四第三項に規定する特定非適格株式交換による法人税法第二条第十二号の六の三に規定する株式交換完全親法人に対するに規定する旧株の譲渡」とする。

The provisions of paragraphs (1) through (3) and the preceding paragraph (limited to the part of item (ii) pertaining to Article 37-14, paragraph (1)) apply mutatis mutandis where a nonresident who does not have a permanent establishment receives shares of a foreign parent corporation of a merging corporation prescribed in paragraph (1) that fall under the category of shares of a specified foreign corporation with less tax burden, etc., shares of a foreign parent corporation of a successor in a company split prescribed in paragraph (2) that fall under the category of shares of a specified foreign corporation with less tax burden, etc., or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) that fall under the category of shares of a specified foreign corporation with less tax burden, etc., through a specified non-qualified merger prescribed in paragraph (1), a specified non-qualified company split by split-off prescribed in paragraph (2), or a specified non-qualified share exchange prescribed in paragraph (3). In this case, in paragraph (1), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act", the phrase "capital gains, etc. on general shares, etc." is deemed to be replaced with "domestic source income from the transfer of general shares, etc. (meaning domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1); the same applies in the following paragraph)", and the phrase "capital gains, etc. on listed shares, etc." is deemed to be replaced with "domestic source income from the transfer of listed shares, etc. (meaning domestic source income from the transfer of listed shares, etc. prescribed in Article 37-12, paragraph (3); the same applies in the following paragraph)", and in paragraph (2), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act", the phrase "capital gains, etc. on general shares, etc." is deemed to be replaced with "domestic source income from the transfer of general shares, etc.", and the phrase "capital gains, etc. on listed shares, etc." is deemed to be replaced with "domestic source income from the transfer of listed shares, etc.".

第一項から第三項まで及び前項（第二号中第三十七条の十四第一項に係る部分に限る。）の規定は、恒久的施設を有しない非居住者が、第一項に規定する特定非適格合併、第二項に規定する特定非適格分割型分割又は第三項に規定する特定非適格株式交換により特定軽課税外国法人等の株式に該当する第一項に規定する外国合併親法人株式、特定軽課税外国法人等の株式に該当する第二項に規定する外国分割承継親法人株式又は特定軽課税外国法人等の株式に該当する第三項に規定する外国株式交換完全支配親法人株式の交付を受ける場合について準用する。この場合において、第一項中「除く」とあるのは「除き、当該非居住者のに掲げる国内源泉所得に該当するものに限る」と、「一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得（第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得をいう。次項において同じ。）」と、「上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得（第三十七条の十二第三項に規定する上場株式等の譲渡に係る国内源泉所得をいう。次項において同じ。）」と、第二項中「除く」とあるのは「除き、当該非居住者のに掲げる国内源泉所得に該当するものに限る」と、「一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得」と、「上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得」と読み替えるものとする。

Special provisions for the calculation of the acquisition cost of shares received in the case where the provisions of paragraphs (1) through (3) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and the preceding paragraph are specified by Cabinet Order.

第一項から第三項までの規定の適用がある場合におけるその交付を受けた株式の取得価額の計算の特例その他第一項から第三項まで及び前項の規定の適用に関し必要な事項は、政令で定める。

Article 37-15Special Provisions on Taxation on Income from the Transfer of Beneficial Interest in a Loan Trust, etc.

第三十七条の十五（貸付信託の受益権等の譲渡による所得の課税の特例）

No income tax is imposed on income from the transfer of discount bonds prescribed in Article 41-12, paragraph (7) to which the provisions of paragraph (1) of that Article apply with regard to the profit from redemption prescribed in paragraph (7) of that Article, long-term credit bank bonds, etc. prescribed in , beneficial interest in a loan trust, and other items specified by Cabinet Order (referred to as "beneficial interest in a loan trust, etc." in the following paragraph).

第四十一条の十二第七項に規定する償還差益につき同条第一項の規定の適用を受ける同条第七項に規定する割引債、に規定する長期信用銀行債等、貸付信託の受益権その他政令で定めるもの（次項において「貸付信託の受益権等」という。）の譲渡による所得については、所得税を課さない。

Where the revenue from the transfer of beneficial interest in a loan trust, etc. is less than the sum of the acquisition cost of the beneficial interest in a loan trust, etc. and the expenses required for the transfer thereof as prescribed in Article 33, paragraph (3) of the Income Tax Act, or is less than the necessary expenses for the transfer thereof, the amount of the shortfall is deemed not to exist for the purpose of applying the provisions of that Act.

貸付信託の受益権等の譲渡による収入金額が当該貸付信託の受益権等の所得税法第三十三条第三項に規定する取得費及びその譲渡に要した費用の額の合計額又はその譲渡に係る必要経費に満たない場合におけるその不足額については、同法の規定の適用については、ないものとみなす。

Article 38Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc.

第三十八条（株式等の譲渡の対価に係る支払調書等の特例）

Where a person listed in Article 225, paragraph (1), item (x) or (xi) of the Income Tax Act prepares, pursuant to the provisions of Order of the Ministry of Finance, the report on payment or delivery prescribed in those provisions for each single payment or delivery to the same individual or to the same domestic corporation or foreign corporation prescribed in item (xi) of that paragraph, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment or delivery was finalized.

所得税法第二百二十五条第一項第十号又は第十一号に掲げる者は、財務省令で定めるところにより、これらの規定に規定する支払又は交付に関する調書を同一の個人又は同号に規定する内国法人若しくは外国法人に対する一回の支払又は交付ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払又は交付の確定した日の属する月の翌月末日までに税務署長に提出しなければならない。

Where a person who, in connection with the person's business, receives payment of consideration for the transfer of shares, etc. prescribed in Article 228, paragraph (2) of the Income Tax Act (meaning payment prescribed in that paragraph; the same applies hereinafter in this paragraph) as a nominee on behalf of another person prepares, pursuant to the provisions of Order of the Ministry of Finance, the report on consideration prescribed in paragraph (2) of that Article for each single payment to the same person, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment was received.

業務に関連して他人のために名義人として所得税法第二百二十八条第二項に規定する株式等の譲渡の対価の支払（同項に規定する支払をいう。以下この項において同じ。）を受ける者は、財務省令で定めるところにより、同条第二項に規定する対価に関する調書を同一の者に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払を受けた日の属する月の翌月末日までに税務署長に提出しなければならない。

Where a person (excluding a corporation listed in Appended Table 1 of the Corporation Tax Act and any other person specified by Cabinet Order (referred to as a "public corporation, etc." in paragraph (5))) who holds an investment trust or specified trust that issues beneficiary certificates (hereinafter referred to as an "investment trust, etc." in this paragraph and paragraph (5)) whose beneficial rights fall under the category of listed shares, etc. prescribed in Article 37-11, paragraph (2) (hereinafter referred to as "listed shares, etc." in this paragraph), or public and corporate bonds, bond-type beneficial interests, or separate-interest public and corporate bonds prescribed in Article 224-3, paragraph (4), item (iv) of the Income Tax Act (hereinafter referred to as "public and corporate bonds, etc." in this paragraph and paragraph (5)) that fall under the category of listed shares, etc., receives delivery of redemption money or a similar asset prescribed in paragraph (4) of that Article (limited to that delivered in Japan; hereinafter referred to as "redemption money or a similar asset" in this paragraph and the following paragraph) pertaining to the investment trust, etc. or public and corporate bonds, etc. through a delivery handler in Japan that is specified by Cabinet Order (hereinafter referred to as a "delivery handler" in this paragraph), the provisions of paragraph (4) of that Article and Article 225, paragraph (1), item (x) or (xi) of the Income Tax Act apply by deeming the delivery handler to be the person making the delivery prescribed in those provisions with regard to the redemption money or a similar asset.

投資信託若しくは特定受益証券発行信託（以下この項及び第五項において「投資信託等」という。）でその受益権が第三十七条の十一第二項に規定する上場株式等（以下この項において「上場株式等」という。）に該当するもの又は公社債、社債的受益権若しくは所得税法第二百二十四条の三第四項第四号に規定する分離利子公社債（以下この項及び第五項において「公社債等」という。）で上場株式等に該当するものを有する者（法人税法別表第一に掲げる法人その他の政令で定めるもの（第五項において「公共法人等」という。）を除く。）が、当該投資信託等又は公社債等に係る同条第四項に規定する償還金等（国内において交付されるものに限る。以下この項及び次項において「償還金等」という。）を国内における交付の取扱者で政令で定めるもの（以下この項において「交付の取扱者」という。）を通じて交付を受ける場合には、当該交付の取扱者を当該償還金等に係る同条第四項及び所得税法第二百二十五条第一項第十号又は第十一号に規定する交付をする者とみなして、これらの規定を適用する。

With regard to a person who delivers redemption money or a similar asset that is subject to the provisions of the preceding paragraph, the provisions of Article 224-3, paragraph (4) and Article 225, paragraph (1) of the Income Tax Act, insofar as they pertain to the redemption money or a similar asset, do not apply.

前項の規定の適用を受ける償還金等の交付をする者については、所得税法第二百二十四条の三第四項及び第二百二十五条第一項の規定のうち当該償還金等に係る部分の規定は、適用しない。

Where a person (excluding a public corporation, etc.) who holds beneficial rights of an investment trust, etc. or public and corporate bonds, etc. issued outside Japan receives delivery of redemption money or a similar asset prescribed in Article 224-3, paragraph (4) of the Income Tax Act (limited to that delivered outside Japan; the same applies hereinafter in this paragraph) pertaining to the investment trust, etc. or public and corporate bonds, etc. through a delivery handler in Japan that is specified by Cabinet Order (hereinafter referred to as a "delivery handler" in this paragraph), the provisions of paragraph (4) of that Article and Article 225, paragraph (1), item (x) or (xi) of that Act apply by deeming that the redemption money or a similar asset is delivered in Japan and that the delivery handler is the person making the delivery prescribed in those provisions with regard to the redemption money or a similar asset.

国外において発行された投資信託等の受益権又は公社債等を有する者（公共法人等を除く。）が、当該投資信託等又は公社債等に係る所得税法第二百二十四条の三第四項に規定する償還金等（国外において交付されるものに限る。以下この項において同じ。）を国内における交付の取扱者で政令で定めるもの（以下この項において「交付の取扱者」という。）を通じて交付を受ける場合には、当該償還金等は国内において交付されるものと、当該交付の取扱者は当該償還金等に係る同条第四項及び同法第二百二十五条第一項第十号又は第十一号に規定する交付をする者とそれぞれみなして、これらの規定を適用する。

Special provisions of Article 228 of the Income Tax Act concerning the redemption money or a similar asset prescribed in paragraph (3) or the preceding paragraph to which those provisions apply, and other necessary matters concerning the application of the provisions of paragraph (3) or the preceding paragraph are specified by Cabinet Order.

第三項又は前項の規定の適用を受けるこれらの規定に規定する償還金等に係る所得税法第二百二十八条の規定の特例その他第三項又は前項の規定の適用に関し必要な事項は、政令で定める。

Subsection 10 Other Special Provisions

第十款　その他の特例

Article 39Special Provisions on Taxation of Capital Gains on Inherited Property

第三十九条（相続財産に係る譲渡所得の課税の特例）

With regard to the application of the provisions of Article 33, paragraph (3) of the Income Tax Act to capital gains in the case where an individual who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) (including an acquisition that is deemed to be an acquisition of property by inheritance or bequest pursuant to the provisions of the Inheritance Tax Act or Article 70-5, 70-6-9, 70-7-3, or 70-7-7; the same applies in paragraph (6)) and who has an amount of inheritance tax under the provisions of with respect to the inheritance or bequest has transferred (including the lending of real property, etc. that gives rise to capital gains prescribed in Article 31, paragraph (1); the same applies hereinafter in this paragraph and in paragraphs (4) and (8)) an asset included in the basis for calculating the taxable value pertaining to the amount of inheritance tax (where the provisions of or apply, the amount deemed to be the taxable value under those provisions) during the period from the day following the day of commencement of the succession until the day on which three years have elapsed from the day following the due date for filing (referred to as the "due date for the return for inheritance tax" in paragraph (4), item (i)) of the return under or pertaining to the inheritance (for an asset acquired due to the occurrence of an event prescribed in after the filing of that return, the return under pertaining to the acquisition; referred to as the "return for inheritance tax" in that item), the acquisition cost prescribed in that paragraph is to be the amount obtained by adding, to the amount equivalent to the acquisition cost, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of inheritance tax that corresponds to the transferred asset.

相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）による財産の取得（相続税法又は第七十条の五、第七十条の六の九、第七十条の七の三若しくは第七十条の七の七の規定により相続又は遺贈による財産の取得とみなされるものを含む。第六項において同じ。）をした個人で当該相続又は遺贈につきの規定による相続税額があるものが、当該相続の開始があつた日の翌日から当該相続に係る又はの規定による申告書（これらの申告書の提出後においてに規定する事由が生じたことにより取得した資産については、当該取得に係るの規定による申告書。第四項第一号において「相続税申告書」という。）の提出期限（同号において「相続税申告期限」という。）の翌日以後三年を経過する日までの間に当該相続税額に係る課税価格（又はの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入された資産の譲渡（第三十一条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含む。以下この項、第四項及び第八項において同じ。）をした場合における譲渡所得に係る所得税法第三十三条第三項の規定の適用については、同項に規定する取得費は、当該取得費に相当する金額に当該相続税額のうち当該譲渡をした資産に対応する部分として政令で定めるところにより計算した金額を加算した金額とする。

The provisions of the preceding paragraph apply only if, for the year for which the person seeks the application of the provisions of that paragraph, the final return or amended return (limited to one filed pursuant to the provisions of Article 151-4, paragraph (1) of the Income Tax Act; the same applies in the following paragraph) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph, and has attached to it a written statement concerning the calculation of the amount of capital gains under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.

前項の規定は、同項の規定の適用を受けようとする年分の確定申告書又は修正申告書（所得税法第百五十一条の四第一項の規定により提出するものに限る。次項において同じ。）に、前項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定による譲渡所得の金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。

Even where no final return or amended return has been filed, or where a final return or amended return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the absence of the filing or of the statement or attachment, apply the provisions of paragraph (1), but only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph are submitted.

税務署長は、確定申告書若しくは修正申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書若しくは修正申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。

Where, as a result of applying the provisions of paragraph (1) to the transfer of an asset included in the basis for calculating the taxable value prescribed in that paragraph by a person listed in any of the following items, the income tax of the person who made the transfer for the year that includes the day of the transfer comes to fall under any of the cases listed in the items of Article 153-2, paragraph (1) of the Income Tax Act, the person may make a request for reassessment to the district director by the day specified in each of the following items:

次の各号に掲げる者が第一項に規定する課税価格の計算の基礎に算入された資産の譲渡について同項の規定を適用することにより、当該譲渡をした者の当該譲渡の日の属する年分の所得税につき所得税法第百五十三条の二第一項各号に掲げる場合に該当することとなる場合には、その者は、それぞれ次の各号に定める日まで、税務署長に対し、更正の請求をすることができる。

a person who has filed a return for inheritance tax (including the filing of a return that is deemed to be a return filed by the due date prescribed in Article 2, paragraph (3), item (i) pursuant to the provisions of Article 69-3, paragraph (5), item (i) (including the cases where it is applied mutatis mutandis pursuant to Article 70, paragraph (9)); hereinafter referred to as the "filing of an inheritance tax return by the due date" in this item) during the period from the day following the due date for filing a tax return for the year that includes the day on which the asset was transferred until the due date for the return for inheritance tax (excluding a person who had already filed a return for inheritance tax by the due date for filing a tax return and a person who filed a final return after the filing of an inheritance tax return by the due date): The day on which two months have elapsed from the day following the day on which the person filed the inheritance tax return by the due date;

当該資産の譲渡をした日の属する年分の確定申告期限の翌日から相続税申告期限までの間に相続税申告書の提出（第六十九条の三第五項第一号（第七十条第九項において準用する場合を含む。）の規定により第二条第三項第一号に規定する期限内申告書とみなされるものの提出を含む。以下この号において「相続税の期限内申告書の提出」という。）をした者（当該確定申告期限までに既に相続税申告書の提出をした者及び当該相続税の期限内申告書の提出後に確定申告書の提出をした者を除く。）　当該相続税の期限内申告書の提出をした日の翌日から二月を経過する日

a person for whom, on or after the day on which the asset was transferred, due to the application of the first sentence of Article 60-3, paragraph (6) of the Income Tax Act with regard to the income tax of the decedent (including a testator of a universal legacy) pertaining to the inheritance or bequest for the year that includes the day of commencement of the succession, an amended return under Article 151-3, paragraph (1) of that Act has been filed, or a reassessment under Article 24 or 26 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment in an action, regarding the disposition on the request; hereinafter referred to as a "reassessment" in this paragraph and paragraph (9)) based on a request for reassessment under Article 153-3, paragraph (1) of the Income Tax Act has been made: The day on which four months have elapsed from the day following the day on which the amended return was filed or the reassessment was made;

当該資産の譲渡をした日以後に当該相続又は遺贈に係る被相続人（包括遺贈者を含む。）の当該相続の開始の日の属する年分の所得税につき所得税法第六十条の三第六項前段の規定の適用があつたことにより、同法第百五十一条の三第一項の規定による修正申告書の提出又は同法第百五十三条の三第一項の規定による更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第九項において「更正」という。）があつた者　当該修正申告書の提出又は更正があつた日の翌日から四月を経過する日

a person for whom, on or after the day on which the asset was transferred, due to the occurrence of an event such as the division of an estate prescribed in Article 151-6, paragraph (1) of the Income Tax Act with regard to the income tax of the decedent (including a testator of a universal legacy) pertaining to the inheritance or bequest for the year that includes the day of commencement of the succession, an amended return under that paragraph has been filed, or a reassessment based on a request for reassessment under Article 153-5 of that Act has been made: The day on which four months have elapsed from the day following the day on which the amended return was filed or the reassessment was made.

当該資産の譲渡をした日以後に当該相続又は遺贈に係る被相続人（包括遺贈者を含む。）の当該相続の開始の日の属する年分の所得税につき所得税法第百五十一条の六第一項に規定する遺産分割等の事由が生じたことにより、同項の規定による修正申告書の提出又は同法第百五十三条の五の規定による更正の請求に基づく更正があつた者　当該修正申告書の提出又は更正があつた日の翌日から四月を経過する日

The provisions of paragraphs (2) and (3) apply mutatis mutandis where a request for reassessment is made pursuant to the provisions of the preceding paragraph. In this case, in paragraph (2), the phrase "the final return or amended return (limited to one filed pursuant to the provisions of Article 151-4, paragraph (1) of the Income Tax Act; the same applies in the following paragraph) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph" is deemed to be replaced with "the written request for reassessment contains a statement to the effect that the person seeks the application of the provisions of ", and in paragraph (3), the phrase "no final return or amended return" is deemed to be replaced with "no written request for reassessment by the day specified in each item of the following paragraph according to the category of persons listed in those items", the phrase "a final return or amended return without the statement or attachment" is deemed to be replaced with "a written request for reassessment without the statement or attachment", and the phrase "the filing" is deemed to be replaced with "the filing by that day".

第二項及び第三項の規定は、前項の規定により更正の請求をする場合について準用する。この場合において、第二項中「確定申告書又は修正申告書（所得税法第百五十一条の四第一項の規定により提出するものに限る。次項において同じ。）に、前項」とあるのは「更正請求書に、」と、第三項中「、確定申告書若しくは修正申告書」とあるのは「、次項各号に掲げる者の区分に応じ当該各号に定める日までに更正請求書」と、「添付がない確定申告書若しくは修正申告書」とあるのは「添付がない更正請求書」と、「その提出」とあるのは「同日までにその提出」と読み替えるものとする。

The amount of inheritance tax under the provisions of the Inheritance Tax Act prescribed in paragraph (1) is, where among the persons who have acquired property by inheritance or bequest from the same decedent (meaning a decedent prescribed in Article 70-6, paragraph (1)) there is a person who receives the application of the provisions of paragraph (1) of that Article, to be the amount of inheritance tax to be paid prescribed in paragraph (2) of that Article, and, where there is an amount to be deducted under the provisions of , , or , to be the amount obtained by adding that amount to the amount of inheritance tax under the provisions of or to the amount of inheritance tax to be paid.

第一項に規定する相続税法の規定による相続税額は、同一の被相続人（第七十条の六第一項に規定する被相続人をいう。）からの相続又は遺贈による財産の取得をした者のうちに同条第一項の規定の適用を受ける者がある場合には、同条第二項に規定する納付すべき相続税の額とし、、又はの規定により控除される金額がある場合には、の規定による相続税額又は当該納付すべき相続税の額に当該金額を加算した金額とする。

The assets included in the basis for calculating the taxable value prescribed in paragraph (1) are not to include an asset to which the provisions of Article 59, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act applied with respect to the transfer of the asset by inheritance or bequest (excluding an asset to which the proviso to paragraph (4) of that Article applies or to which the main clause of that paragraph has ceased to apply), and, where the provisions of Article 33-3 applied to an asset included in the basis for calculating the taxable value, are to include an asset acquired through a replotting disposition under paragraph (1) or (9) of that Article or a rights conversion under paragraph (2), (4), (6), or (8) of that Article pertaining to that asset.

第一項に規定する課税価格の計算の基礎に算入された資産には、相続又は遺贈による当該資産の移転につき所得税法第五十九条第一項又は第六十条の三第一項の規定の適用を受けた資産（同条第四項ただし書の規定の適用を受けるもの又は同項本文の規定が適用されないこととなつたものを除く。）を含まないものとし、当該課税価格の計算の基礎に算入された資産につき第三十三条の三の規定の適用を受けた場合における当該資産に係る同条第一項若しくは第九項の換地処分又は同条第二項、第四項、第六項若しくは第八項の権利変換により取得した資産を含むものとする。

In applying the provisions of paragraph (1), the amount to be added to the acquisition cost prescribed in that paragraph pursuant to the provisions of that paragraph is to be calculated for each transferred asset.

第一項の規定を適用する場合において、同項の規定により同項に規定する取得費に加算する金額は、譲渡をした資産ごとに計算するものとする。

Where the amount of inheritance tax referred to in paragraph (1) has decreased as a result of a request for reassessment under made by an individual who received the application of the provisions of paragraph (1), with regard to the amount of income tax to be paid as a result of the filing of an amended return or a reassessment due to the decrease in the amount of inheritance tax, the period from the day following the statutory due date for payment prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes pertaining to the income tax until the day on which the amended return was filed or the day on which the written notice of reassessment under Article 28, paragraph (1) of that Act pertaining to the reassessment was issued is not included in the period that forms the basis for calculating delinquent tax under Article 60, paragraph (2) of that Act.

第一項の規定の適用を受けた個人がの規定による更正の請求を行つたことにより第一項の相続税額が減少した場合において、当該相続税額が減少したことに伴い修正申告書を提出したこと又は更正があつたことにより納付すべき所得税の額については、所得税に係る国税通則法第二条第八号に規定する法定納期限の翌日から当該修正申告書の提出があつた日又は当該更正に係る同法第二十八条第一項に規定する更正通知書を発した日までの期間は、同法第六十条第二項の規定による延滞税の計算の基礎となる期間に算入しない。

In addition to what is provided for in paragraphs (2) and (3) and paragraph (5) through the preceding paragraph, the calculation of the amount of inheritance tax under the provisions of prescribed in paragraph (1) in the case where the provisions of apply, and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.

第二項、第三項及び第五項から前項までに定めるもののほか、の規定の適用がある場合における第一項に規定するの規定による相続税額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。

Article 40Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.

第四十条（国等に対して財産を寄附した場合の譲渡所得等の非課税）

Where property has been given as a gift or bequeathed to the State or a local government, for the purpose of applying the provisions of Article 59, paragraph (1), item (i) of the Income Tax Act, the gift or bequest of the property is deemed not to have been made. The same applies to a gift or bequest of property (excluding land located outside Japan and other property specified by Cabinet Order; the same applies hereinafter in this Article) to a public interest corporation, etc. (meaning any of the following persons; the same applies hereinafter in this Article) (including such a gift or bequest in the case where the property is deemed to have been transferred by gift or bequest to the trustee of a public interest trust prescribed in item (ii) pursuant to the provisions of Article 67-3, paragraph (10) of that Act, and the provision of property for establishing the public interest corporation, etc., and, where it is made to a person listed in that item (excluding a person who falls under the category of person listed in item (i)), limited to one made for the purpose of making the property trust property of the public interest trust prescribed in item (ii); the same applies hereinafter in this Article) for which the approval of the Commissioner of the National Tax Agency has been obtained as one that satisfies the requirements specified by Cabinet Order, such as that the gift or bequest will significantly contribute to the promotion of education or science, the improvement of culture, contribution to social welfare, or other enhancement of the public interest, and that the property pertaining to the gift or bequest (where the property has been transferred for a reason specified by Cabinet Order, such as the expropriation, etc. of the property prescribed in Article 33, paragraph (1), and an asset specified by Cabinet Order as an asset to replace the property has been acquired with an amount equivalent to the entire revenue from the transfer, that asset (referred to as a "substitute asset" in the following paragraph and paragraphs (3) and (18))) has been, or is expected to be, directly used for the public interest purpose business (meaning the business for public interest purposes prescribed in item (i) and the public interest trust affairs prescribed in ; the same applies hereinafter in this paragraph through paragraph (3) and in paragraph (5)) of the public interest corporation, etc. within the period ending on the day on which two years have elapsed from the day of the gift or bequest (where there are circumstances specified by Cabinet Order as constituting a case in which it is difficult to directly use the property for the public interest purpose business of the public interest corporation, etc. within that period, the period specified by Cabinet Order; the same applies in the following paragraph).

国又は地方公共団体に対し財産の贈与又は遺贈があつた場合には、所得税法第五十九条第一項第一号の規定の適用については、当該財産の贈与又は遺贈がなかつたものとみなす。公益法人等（次に掲げる者をいう。以下この条において同じ。）に対する財産（国外にある土地その他の政令で定めるものを除く。以下この条において同じ。）の贈与又は遺贈（同法第六十七条の三第十項の規定により第二号に規定する公益信託の受託者に対して贈与又は遺贈により当該財産の移転が行われたものとされた場合におけるその贈与又は遺贈及び当該公益法人等を設立するためにする財産の提供を含み、同号に掲げる者（第一号に掲げる者に該当する者を除く。）に対するものである場合には第二号に規定する公益信託の信託財産とするためのものに限る。以下この条において同じ。）で、当該贈与又は遺贈が教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に著しく寄与すること、当該贈与又は遺贈に係る財産（当該財産につき第三十三条第一項に規定する収用等があつたことその他の政令で定める理由により当該財産の譲渡をした場合において、当該譲渡による収入金額の全部に相当する金額をもつて取得した当該財産に代わるべき資産として政令で定めるものを取得したときは、当該資産（次項、第三項及び第十八項において「代替資産」という。））が、当該贈与又は遺贈があつた日から二年を経過する日までの期間（当該期間内に当該公益法人等の公益目的事業（に規定する公益信託事務をいう。以下この項から第三項まで及び第五項において同じ。）の用に直接供することが困難である場合として政令で定める事情があるときは、政令で定める期間。次項において同じ。）内に、当該公益法人等の当該公益目的事業の用に直接供され、又は供される見込みであることその他の政令で定める要件を満たすものとして国税庁長官の承認を受けたものについても、また同様とする。

an incorporated public interest association, incorporated public interest foundation, specified general corporation (meaning a general incorporated association or general incorporated foundation listed in Appended Table 2 of the Corporation Tax Act that is listed in Article 2, item (ix)-2, (a) of that Act), or any other corporation that conducts business for public interest purposes (excluding one that falls under the category of foreign corporation);

公益社団法人、公益財団法人、特定一般法人（法人税法別表第二に掲げる一般社団法人及び一般財団法人で、同法第二条第九号の二イに掲げるものをいう。）その他の公益を目的とする事業を行う法人（外国法人に該当するものを除く。）

the trustee of a public interest trust prescribed in (hereinafter referred to as a "public interest trust" in this Article) (excluding one that falls under the category of nonresident or foreign corporation).

に規定する公益信託（以下この条において「公益信託」という。）の受託者（非居住者又は外国法人に該当するものを除く。）

Where a gift or bequest has been made with the application of the provisions of the second sentence of the preceding paragraph, and the property pertaining to the gift or bequest or the substitute asset (hereinafter referred to as "property, etc." in this paragraph) has not been directly used for the public interest purpose business of the public interest corporation, etc. within the period ending on the day on which two years have elapsed from the day of the gift or bequest, or any other fact specified by Cabinet Order has occurred before the property, etc. is directly used for the public interest purpose business of the public interest corporation, etc. (excluding the case where the public interest corporation, etc. has given the property, etc. (or, where the property, etc. has been transferred, money in an amount equivalent to the entire revenue from the transfer) to the State or a local government as a gift, and other cases specified by Cabinet Order), the Commissioner of the National Tax Agency may revoke the approval referred to in the second sentence of the preceding paragraph. In this case, the gift or bequest prescribed in that paragraph is deemed to have been made at the time the approval is revoked, pursuant to the provisions of Cabinet Order.

国税庁長官は、前項後段の規定の適用を受けて贈与又は遺贈があつた場合において、当該贈与又は遺贈に係る財産又は代替資産（以下この項において「財産等」という。）が当該贈与又は遺贈があつた日から二年を経過する日までの期間内に当該公益法人等の当該公益目的事業の用に直接供されなかつたときその他の当該財産等が当該公益法人等の当該公益目的事業の用に直接供される前に政令で定める事実が生じたとき（当該公益法人等が当該財産等（当該財産等の譲渡をした場合には、当該譲渡による収入金額の全部に相当する額の金銭）を国又は地方公共団体に贈与した場合その他政令で定める場合を除く。）は、前項後段の承認を取り消すことができる。この場合には、その承認が取り消された時において、政令で定めるところにより、同項に規定する贈与又は遺贈があつたものとみなす。

Where, after a gift or bequest made with the application of the provisions of the second sentence of paragraph (1), the public interest corporation, etc. that received the gift or bequest has ceased to directly use the property pertaining to the gift or bequest or the substitute asset (hereinafter referred to as "property, etc." in this paragraph) for its public interest purpose business, or any other fact specified by Cabinet Order with respect to the gift or bequest (excluding the facts prescribed in the preceding paragraph) has occurred (excluding the case where the public interest corporation, etc. has given the property, etc. (or, where the property, etc. has been transferred, money in an amount equivalent to the entire revenue from the transfer) to the State or a local government as a gift, and other cases specified by Cabinet Order), the Commissioner of the National Tax Agency may revoke the approval referred to in the second sentence of paragraph (1). In this case, income tax on the amount of timber income, the amount of capital gains, or the amount of miscellaneous income pertaining to the property is imposed on the public interest corporation, etc., pursuant to the provisions of Cabinet Order, by deeming the public interest corporation, etc. to be the individual who made the gift or bequest.

国税庁長官は、第一項後段の規定の適用を受けて行われた贈与又は遺贈を受けた公益法人等が、当該贈与又は遺贈のあつた後、当該贈与又は遺贈に係る財産又は代替資産（以下この項において「財産等」という。）をその公益目的事業の用に直接供しなくなつたことその他の当該贈与又は遺贈につき政令で定める事実（前項に規定する事実を除く。）が生じた場合（当該公益法人等が当該財産等（当該財産等の譲渡をした場合には、当該譲渡による収入金額の全部に相当する額の金銭）を国又は地方公共団体に贈与した場合その他政令で定める場合を除く。）には、第一項後段の承認を取り消すことができる。この場合には、当該公益法人等を当該贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに当該財産に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る所得税を課する。

Where the provisions of the second sentence of the preceding paragraph apply, the following provisions apply:

前項後段の規定の適用がある場合には、次に定めるところによる。

With regard to the application of the provisions of the Corporation Tax Act to a public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)) to which the provisions of the second sentence of the preceding paragraph have been applied, the phrase "the following" in Article 38, paragraph (2) of that Act is deemed to be replaced with "the following, and income tax under the provisions of the second sentence of Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) (excluding that income tax in the case where the value of the property under that paragraph pertaining to that income tax has been included in gross profit in calculating the amount of income for each business year of the public interest corporation, etc. prescribed in paragraph (1) of that Article that received the gift or bequest of that property prescribed in that paragraph)".

前項後段の規定の適用を受けた公益法人等（第一項第一号に掲げる者に限る。）に対する法人税法の規定の適用については、同法第三十八条第二項中「次に掲げるもの」とあるのは、「次に掲げるもの及び租税特別措置法第四十条第三項後段（国等に対して財産を寄附した場合の譲渡所得等の非課税）の規定による所得税（当該所得税に係る同項の財産の価額が当該財産の同条第一項に規定する贈与又は遺贈を受けた同項に規定する公益法人等の各事業年度の所得の金額の計算上益金の額に算入された場合における当該所得税を除く。）」とする。

With regard to the application of the provisions of the Act on General Rules for National Taxes to a public interest corporation, etc. (limited to a person listed in paragraph (1), item (ii)) to which the provisions of the second sentence of the preceding paragraph have been applied, the phrase "the event" in Article 7-2, paragraphs (1) and (2) of that Act is deemed to be replaced with "the event or the specified termination event prescribed in as applied with the terms replaced pursuant to the provisions of (Application of the Trust Act)".

前項後段の規定の適用を受けた公益法人等（第一項第二号に掲げる者に限る。）に対する国税通則法の規定の適用については、同法第七条の二第一項及び第二項中「事由に」とあるのは、「事由又は（信託法の適用関係）の規定により読み替えて適用するに規定する特定終了事由に」とする。

Where income tax prescribed in the second sentence of the preceding paragraph is imposed on the trustee of a public interest trust prescribed in paragraph (1), item (ii) pursuant to the provisions of the second sentence of the preceding paragraph, the trustee of that public interest trust is deemed to be a separate person for each of the trust assets, etc. of each public interest trust (meaning the assets and liabilities belonging to the trust property and the revenue and expenses attributed to that trust property; the same applies hereinafter in this item) and the personal assets and other holdings (meaning assets and liabilities, and revenue and expenses, other than the trust assets, etc. of each public interest trust; the same applies hereinafter in this item), and the provisions of the Income Tax Act (excluding Part I, Chapters II and V, and Part VI), this Act (excluding Article 42-3), and other laws and regulations concerning income tax apply. In this case, the trust assets, etc. of each public interest trust and the personal assets and other holdings are to belong respectively to each separate person deemed under the provisions of this item, and the provisions of Articles 79 through 85 of the Income Tax Act do not apply to the income tax prescribed in the second sentence of that paragraph pertaining to the separate person to whom the trust assets, etc. of each public interest trust are deemed to belong under the provisions of this item with respect to the trustee of that public interest trust (limited to a resident).

前項後段の規定により第一項第二号に規定する公益信託の受託者に前項後段に規定する所得税が課される場合には、当該公益信託の受託者は、各公益信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この号において同じ。）及び固有資産等（公益信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。以下この号において同じ。）ごとに、それぞれ別の者とみなして、所得税法（第一編第二章及び第五章並びに第六編を除く。）、この法律（第四十二条の三を除く。）その他所得税に関する法令の規定を適用する。この場合において、各公益信託の信託資産等及び固有資産等は、この号の規定によりみなされた各別の者にそれぞれ帰属するものとし、当該公益信託の受託者（居住者に限る。）につきこの号の規定により各公益信託の信託資産等が帰属するものとされた当該別の者に係る同項後段に規定する所得税については、所得税法第七十九条から第八十五条までの規定は、適用しない。

Where a public interest corporation, etc. to which the provisions of the second sentence of the preceding paragraph apply is the trustee of a public interest trust prescribed in paragraph (1), item (ii), if there are two or more trustees of that public interest trust, the provisions of the second sentence of the preceding paragraph apply by deeming the trustee who presides over the trust affairs of that public interest trust (referred to as the "presiding trustee" in this Article) to be the individual prescribed in the second sentence of that paragraph. In this case, with regard to the income tax prescribed in the second sentence of that paragraph imposed on that presiding trustee, the trustees other than that presiding trustee are jointly and severally liable for the payment of that income tax.

前項後段の規定の適用を受ける公益法人等が第一項第二号に規定する公益信託の受託者である場合において、当該公益信託の受託者が二以上あるときは、当該公益信託の信託事務を主宰する受託者（以下この条において「主宰受託者」という。）を前項後段に規定する個人とみなして同項後段の規定を適用する。この場合において、当該主宰受託者に課する同項後段に規定する所得税については、当該主宰受託者以外の受託者は、その所得税について、連帯納付の責めに任ずる。

With regard to the application of the provisions of Article 43, paragraph (1) of the Act on General Rules for National Taxes in the case where the income tax prescribed in the preceding item is collected from a trustee other than the presiding trustee, the phrase "collection of national tax" in that paragraph is deemed to be replaced with "collection of income tax pertaining to the joint and several liability for payment, prescribed in that item, of a trustee (referred to as a "jointly liable trustee" in this paragraph) other than the presiding trustee (referred to as the "presiding trustee" in this paragraph) prescribed in Article 40, paragraph (4), item (iv) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) of a public interest trust prescribed in (Definitions)", and the phrase "the place for tax payment of that national tax" is deemed to be replaced with "the place for tax payment of that income tax or the place for tax payment of that income tax if that jointly liable trustee had been the presiding trustee of that public interest trust".

前号に規定する所得税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項の規定の適用については、同項中「国税の徴収」とあるのは「（定義）に規定する公益信託の租税特別措置法第四十条第四項第四号（国等に対して財産を寄附した場合の譲渡所得等の非課税）に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同号に規定する連帯納付の責任に係る所得税の徴収」と、「その国税の納税地」とあるのは「当該所得税の納税地又は当該連帯受託者が当該公益信託の主宰受託者であつたとした場合における当該所得税の納税地」とする。

Substitute assets under paragraph (3) are to include the following assets. In this case, where the public interest corporation, etc. referred to in each of the following items is the trustee of a public interest trust prescribed in paragraph (1), item (ii) (limited to the case where there are two or more trustees of that public interest trust), its presiding trustee must submit the document referred to in each of those items; a public interest corporation, etc. that has submitted the document referred to in item (i) must directly use the replacement asset referred to in that item for that public interest purpose business within the period from the date of the transfer referred to in that item until the day on which one year has elapsed from the following day (if there are circumstances specified by Cabinet Order as those in which it is difficult to directly use the asset for the public interest purpose business referred to in that item within that period, within the period specified by Cabinet Order); and a public interest corporation, etc. that has submitted the document referred to in item (ii) must manage the specified replacement asset referred to in that item by the method referred to in that item.

第三項の代替資産には、次に掲げる資産を含むものとする。この場合において、次の各号の公益法人等が第一項第二号に規定する公益信託の受託者であるとき（当該公益信託の受託者が二以上ある場合に限る。）はその主宰受託者が当該各号の書類を提出しなければならないものとし、第一号の書類を提出した公益法人等は、同号の買換資産を、同号の譲渡の日の翌日から一年を経過する日までの期間（当該期間内に同号の公益目的事業の用に直接供することが困難である場合として政令で定める事情があるときは、政令で定める期間）内に、当該公益目的事業の用に直接供しなければならないものとし、第二号の書類を提出した公益法人等は、同号の特定買換資産を、同号の方法により管理しなければならないものとする。

the replacement asset in the case where the public interest corporation, etc. referred to in paragraph (3) transfers property received by gift or bequest referred to in that paragraph (limited to property that it has directly used for its public interest purpose business for two years or more) and acquires, with an amount equivalent to the whole of the revenue from that transfer, an asset (limited to an asset of the same type as that property that can be directly used for the public interest purpose business pertaining to that property (including an asset specified by Order of the Ministry of Finance), land, and rights existing on land; referred to as a "replacement asset" in this item and paragraph (18)), if, by the day before the date of that transfer, it has submitted a document stating the date of that transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment;

第三項の公益法人等が、同項の贈与又は遺贈を受けた財産（当該公益法人等の公益目的事業の用に二年以上直接供しているものに限る。）の譲渡をし、その譲渡による収入金額の全部に相当する金額をもつて資産（当該財産に係る公益目的事業の用に直接供することができる当該財産と同種の資産（財務省令で定めるものを含む。）、土地及び土地の上に存する権利に限る。以下この号及び第十八項において「買換資産」という。）を取得した場合において、その譲渡の日の前日までに、当該譲渡の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときにおける当該買換資産

the specified replacement asset in the case where the public interest corporation, etc. referred to in paragraph (3) transfers property received by gift or bequest referred to in that paragraph (excluding property specified by Cabinet Order) that it manages by a method specified by Cabinet Order, and acquires, with an amount equivalent to the whole of the revenue from that transfer, an asset (referred to as a "specified replacement asset" in this item and paragraph (18)), if, by the day before the date of that transfer, it has submitted a document stating the method of that management and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.

第三項の公益法人等が、同項の贈与又は遺贈を受けた財産（政令で定めるものを除く。）で政令で定める方法により管理しているものの譲渡をし、その譲渡による収入金額の全部に相当する金額をもつて資産（以下この号及び第十八項において「特定買換資産」という。）を取得した場合において、その譲渡の日の前日までに、その管理の方法その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときにおける当該特定買換資産

Where a public interest corporation, etc. that has received a gift or bequest made by applying the provisions of the second sentence of paragraph (1) (referred to as a "specified gift, etc." in this Article) intends to transfer, through a merger (excluding a merger under the provisions of ), the property, etc. prescribed in paragraph (3) pertaining to that public interest corporation, etc. to the corporation surviving the merger or the corporation incorporated through the merger (limited to one that falls under the category of public interest corporation, etc.; referred to as a "public interest merger corporation" in this paragraph), and has submitted, by the day before the date of the merger, pursuant to the provisions of Cabinet Order, a document stating the date of the merger and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the merger, the provisions of this Article apply by deeming that public interest merger corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that public interest merger corporation to be the property pertaining to that specified gift, etc.

第一項後段の規定の適用を受けて行われた贈与又は遺贈（以下この条において「特定贈与等」という。）を受けた公益法人等が、合併（の規定による合併を除く。）により当該公益法人等に係る第三項に規定する財産等を当該合併後存続する法人又は当該合併により設立する法人（公益法人等に該当するものに限る。以下この項において「公益合併法人」という。）に移転しようとする場合において、当該合併の日の前日までに、政令で定めるところにより、当該合併の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該合併の日以後は、当該公益合併法人は当該特定贈与等に係る公益法人等と、当該公益合併法人がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。

Where a public interest corporation, etc. that has received a specified gift, etc. intends, through the distribution or delivery of residual assets upon dissolution (excluding dissolution by merger and dissolution due to the event listed in ), to transfer the property, etc. prescribed in paragraph (3) pertaining to that public interest corporation, etc. to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work prescribed in (referred to as "public interest work" in the following paragraph and paragraphs (9) and (12)), and has submitted, by the day before the date of the dissolution, pursuant to the provisions of Cabinet Order, a document stating the date of the dissolution and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the dissolution, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as a "successor on dissolution, etc." in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that successor on dissolution, etc. or accepted by it as the trust property of that public interest trust to be the property pertaining to that specified gift, etc.

特定贈与等を受けた公益法人等が、解散（合併による解散及びに掲げる事由による解散を除く。）による残余財産の分配又は引渡しにより当該公益法人等に係る第三項に規定する財産等を他の公益法人等（第一項第一号に掲げる者に限る。）に移転し、又はに規定する公益事務（次項、第九項及び第十二項において「公益事務」という。）をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合において、当該解散の日の前日までに、政令で定めるところにより、当該解散の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該解散の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「解散引継法人等」という。）は当該特定贈与等に係る公益法人等と、当該解散引継法人等がその移転を受け、又は当該公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。

Where a public interest corporation, etc. that has received a specified gift, etc. and has received a disposition revoking the public interest authorization prescribed in under the provisions of or (Act No. 49 of 2006; referred to as the "Public Interest Authorization Act" in this paragraph and paragraph (16)) (excluding such a disposition in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds pertaining to that revocation; referred to as a "specified disposition" in this paragraph) (limited to one that falls under the category of specified general corporation prescribed in paragraph (1), item (i) after that specified disposition; referred to as the "original corporation" in this paragraph) intends, in accordance with the provisions of its articles of incorporation prescribed in , to give property in an amount equivalent to the remaining balance of property acquired for public interest purposes prescribed in that it holds (referred to as the "property passed on" in this paragraph) to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work, and has submitted, by the day before the date of that gift or the date on which it is made trust property (referred to as the "date of the gift or similar transfer" in this paragraph), pursuant to the provisions of Cabinet Order, a document stating the date of the gift or similar transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift or similar transfer, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as the "successor corporation, etc." in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the public interest assets passed on (meaning the part of that property passed on specified by Cabinet Order as corresponding to the property, etc. prescribed in paragraph (3) pertaining to the public interest corporation, etc. that received that specified disposition) that that successor corporation, etc. has received by gift or accepted as the trust property of that public interest trust to be the property pertaining to that specified gift, etc. In this case, on and after the date of the gift or similar transfer, the provisions of paragraph (3) do not apply to that original corporation.

特定贈与等を受けた公益法人等で公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号。以下この項及び第十六項において「公益認定法」という。）又はの規定によるに規定する公益認定の取消しの処分（当該取消しの処分に係る事由により第一項後段の承認を取り消すことができる場合の当該処分を除く。以下この項において「特定処分」という。）を受けたもの（当該特定処分後において、第一項第一号に規定する特定一般法人に該当するものに限る。以下この項において「当初法人」という。）が、に規定する定款の定めに従い、その有するに規定する公益目的取得財産残額に相当する額の財産（以下この項において「引継財産」という。）を他の公益法人等（第一項第一号に掲げる者に限る。）に贈与し、又は類似の公益事務をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合において、当該贈与の日又は当該信託財産とする日（以下この項において「贈与等の日」という。）の前日までに、政令で定めるところにより、当該贈与等の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与等の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「引継法人等」という。）は当該特定贈与等に係る公益法人等と、当該引継法人等が当該贈与を受け、又は当該公益信託の信託財産として受け入れた公益引継資産（当該引継財産のうち、当該特定処分を受けた公益法人等に係る第三項に規定する財産等に相当するものとして政令で定める部分をいう。）は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該贈与等の日以後は、当該当初法人については、第三項の規定は、適用しない。

Where a specified general corporation prescribed in paragraph (1), item (i) that has received a specified gift, etc. intends to give the property, etc. prescribed in paragraph (3) to another public interest corporation, etc. (limited to a person listed in that item), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work (limited to the case where this falls under a donation or expenditure listed in ), and has submitted, by the day before the date of that gift or the date on which it is made trust property (referred to as the "date of the gift or similar transfer" in this paragraph), pursuant to the provisions of Cabinet Order, a document stating the date of the gift or similar transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift or similar transfer, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as the "public interest corporation, etc. receiving the gift" in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets that that public interest corporation, etc. receiving the gift has received by gift or accepted as the trust property of that public interest trust to be the property pertaining to that specified gift, etc.

特定贈与等を受けた第一項第一号に規定する特定一般法人が、第三項に規定する財産等を他の公益法人等（同号に掲げる者に限る。）に贈与し、又は類似の公益事務をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合（ロに掲げる寄附又は支出に該当する場合に限る。）において、当該贈与の日又は当該信託財産とする日（以下この項において「贈与等の日」という。）の前日までに、政令で定めるところにより、当該贈与等の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与等の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「受贈公益法人等」という。）は当該特定贈与等に係る公益法人等と、当該受贈公益法人等が当該贈与を受け、又は当該公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。

Where a public interest corporation, etc. that has received a specified gift, etc. (limited to a person listed in paragraph (1), item (i) that establishes a kindergarten (meaning a kindergarten prescribed in ; the same applies hereinafter in this paragraph) or a nursery center, etc. (meaning a nursery center, etc. prescribed in ; the same applies hereinafter in this paragraph) and that satisfies the requirements specified by Cabinet Order; referred to as the "transferor corporation" in this paragraph) intends to give the property, etc. prescribed in paragraph (3) pertaining to that transferor corporation (limited to property, etc. directly used for the business pertaining to that kindergarten or nursery center, etc.) to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i) that intends to establish an integrated center for early childhood education and care prescribed in , a kindergarten, or a nursery center, etc. and that satisfies the requirements specified by Cabinet Order; referred to as the "transferee corporation" in this paragraph), and has submitted, by the day before the date of the gift, pursuant to the provisions of Cabinet Order, a document stating the date of the gift and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift, the provisions of this Article apply by deeming that transferee corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets that that transferee corporation has received by gift to be the property pertaining to that specified gift, etc.

特定贈与等を受けた公益法人等（第一項第一号に掲げる者であつて、幼稚園（に規定する幼稚園をいう。以下この項において同じ。）又は保育所等（に規定する保育所等をいう。以下この項において同じ。）を設置する者で政令で定める要件を満たすものに限る。以下この項において「譲渡法人」という。）が、当該譲渡法人に係る第三項に規定する財産等（当該幼稚園又は保育所等に係る事業の用に直接供されているものに限る。）を他の公益法人等（第一項第一号に掲げる者であつて、に規定する幼保連携型認定こども園、幼稚園又は保育所等を設置しようとする者で政令で定める要件を満たすものに限る。以下この項において「譲受法人」という。）に贈与をしようとする場合において、当該贈与の日の前日までに、政令で定めるところにより、当該贈与の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与の日以後は、当該譲受法人は当該特定贈与等に係る公益法人等と、当該譲受法人がその贈与を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。

Where the trustee of a public interest trust prescribed in paragraph (1), item (ii) that has received a specified gift, etc. (referred to as the "original trustee" in this paragraph) intends, due to an event listed in any of the following items (excluding such an event in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds of that event (limited to the case specified by Cabinet Order as a case where that approval may be revoked on the grounds that it is found that it would result in an unjust reduction of the burden of income tax on the income of the person who made that specified gift, etc., or on other grounds); referred to as "events ending the trustee's duties, etc." in paragraph (14)), to transfer the property, etc. prescribed in paragraph (3) pertaining to that original trustee to the person specified in each of those items according to the category of event listed therein (limited to a person who falls under the category of the trustee (limited to one who falls under the category of person listed in paragraph (1), item (ii)) of that public interest trust for which authorization under has been obtained for the appointment of a new trustee prescribed in (referred to as a "new trustee" in item (i)) or for a change in the matters listed in the items of , or for which notification under the provisions of has been made for the appointment of a new trustee prescribed in the proviso to ; referred to as the "successor trustee" in this paragraph), and has submitted, by the day before the date of that authorization or notification, pursuant to the provisions of Cabinet Order, a document stating the date of that authorization or notification and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of that authorization or notification, the provisions of this Article apply by deeming that successor trustee to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that successor trustee to be the property pertaining to that specified gift, etc. In this case, if there are two or more original trustees, their presiding trustee must submit that document to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.

特定贈与等を受けた第一項第二号に規定する公益信託の受託者（以下この項において「当初受託者」という。）が、次の各号に掲げる事由（当該事由により第一項後段の承認を取り消すことができる場合（当該特定贈与等をした者の所得に係る所得税の負担を不当に減少させる結果となると認められることその他の事由により当該承認を取り消すことができる場合として政令で定める場合に限る。）の当該事由を除く。第十四項において「任務終了事由等」という。）により当該当初受託者に係る第三項に規定する財産等を当該各号に掲げる事由の区分に応じ当該各号に定める者（に規定する新受託者（第一号において「新受託者」という。）の選任若しくは各号に掲げる事項の変更につきの認可を受け、又はただし書に規定する新受託者の選任につきの規定による届出がされた当該公益信託の受託者（第一項第二号に掲げる者に該当する者に限る。）に該当するものに限る。以下この項において「引継受託者」という。）に移転しようとする場合において、当該認可又は届出の日の前日までに、政令で定めるところにより、当該認可又は届出の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該認可又は届出の日以後は、当該引継受託者は当該特定贈与等に係る公益法人等と、当該引継受託者がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該当初受託者が二以上あるときは、その主宰受託者が当該書類を納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。

termination of the duties of that original trustee: the new trustee;

当該当初受託者の任務の終了　新受託者

merger of a corporation that is that original trustee: the corporation surviving the merger or the corporation incorporated through the merger;

当該当初受託者である法人の合併　当該合併後存続する法人又は当該合併により設立する法人

split of a corporation that is that original trustee: the corporation that succeeds to the rights and obligations as trustee through the split.

当該当初受託者である法人の分割　当該分割により受託者としての権利義務を承継する法人

Where the trustee of a public interest trust prescribed in paragraph (1), item (ii) that has received a specified gift, etc. (referred to as the "original public interest trust" in this paragraph) intends, upon the termination of the public interest trust (excluding the termination of that public interest trust in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds of the event pertaining to that termination (limited to the case specified by Cabinet Order as a case where that approval may be revoked on the grounds that it is found that it would result in an unjust reduction of the burden of income tax on the income of the person who made that specified gift, etc., or on other grounds)), to transfer the property, etc. prescribed in paragraph (3) pertaining to the trustee of that original public interest trust to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i) who falls under the category of person who is to be the vested right holder prescribed in pertaining to that original public interest trust), or to make it the trust property of another public interest trust whose purpose is similar public interest work (limited to one whose trustee is a person listed in paragraph (1), item (ii) who falls under the category of person who is to be the vested right holder prescribed in pertaining to that original public interest trust), and has submitted, by the day before the date of termination of the public interest trust, pursuant to the provisions of Cabinet Order, a document stating the date of termination of the public interest trust and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of termination of the public interest trust, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that other public interest trust (referred to as the "vested right holder" in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that vested right holder or accepted by it as the trust property of that other public interest trust to be the property pertaining to that specified gift, etc. In this case, if there are two or more trustees of that original public interest trust, their presiding trustee must submit that document to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.

特定贈与等を受けた第一項第二号に規定する公益信託（以下この項において「当初公益信託」という。）の受託者が、公益信託の終了（当該公益信託の終了に係る事由により第一項後段の承認を取り消すことができる場合（当該特定贈与等をした者の所得に係る所得税の負担を不当に減少させる結果となると認められることその他の事由により当該承認を取り消すことができる場合として政令で定める場合に限る。）の当該公益信託の終了を除く。）により当該当初公益信託の受託者に係る第三項に規定する財産等を他の公益法人等（第一項第一号に掲げる者であつて、当該に規定する帰属権利者となるべき者に該当するものに限る。）に移転し、又は類似の公益事務をその目的とする他の公益信託（その公益信託の受託者が第一項第二号に掲げる者であつて、当該当初公益信託に係るに規定する帰属権利者となるべき者に該当する者であるものに限る。）の信託財産としようとする場合において、当該公益信託の終了の日の前日までに、政令で定めるところにより、当該公益信託の終了の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該公益信託の終了の日以後は、当該他の公益法人等又は当該他の公益信託の受託者（以下この項において「帰属権利者」という。）は当該特定贈与等に係る公益法人等と、当該帰属権利者がその移転を受け、又は当該他の公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該当初公益信託の受託者が二以上あるときは、その主宰受託者が当該書類を納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。

Where a public interest merger corporation prescribed in paragraph (6) has received a transfer of assets through a merger prescribed in that paragraph from a public interest corporation, etc. that has received a specified gift, etc. (limited to the case where that public interest corporation, etc. did not submit the document prescribed in that paragraph with regard to that transfer by the day before the date of the merger), if that public interest merger corporation has submitted, pursuant to the provisions of Cabinet Order, by the day before the day on which two months have elapsed from the day following the day on which it learned that those assets are property, etc. prescribed in paragraph (3) pertaining to that specified gift, etc., a document stating the date of the merger and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, notwithstanding the provisions of paragraph (6), on and after the date of the merger, the provisions of this Article apply by deeming that public interest merger corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that public interest merger corporation to be the property pertaining to that specified gift, etc.

第六項に規定する公益合併法人が、特定贈与等を受けた公益法人等から同項に規定する合併により資産の移転を受けた場合（当該公益法人等が当該移転につき同項に規定する書類を当該合併の日の前日までに提出しなかつた場合に限る。）において、当該公益合併法人が、政令で定めるところにより、当該資産が当該特定贈与等に係る第三項に規定する財産等であることを知つた日の翌日から二月を経過した日の前日までに、当該合併の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、第六項の規定にかかわらず、当該合併の日以後は、当該公益合併法人は当該特定贈与等に係る公益法人等と、当該公益合併法人がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。

The provisions of the preceding paragraph apply mutatis mutandis to the case where a successor corporation, etc. prescribed in paragraph (8) has received the property passed on prescribed in that paragraph by gift from the original corporation prescribed in that paragraph, or has accepted the property passed on prescribed in that paragraph as the trust property of the public interest trust prescribed in that paragraph (limited to the case where that original corporation did not submit the document prescribed in that paragraph with regard to that gift or to making it trust property by the day before the date of the gift or similar transfer prescribed in that paragraph); the case where a public interest corporation, etc. receiving the gift prescribed in paragraph (9) has received the property, etc. prescribed in that paragraph by gift from the specified general corporation prescribed in that paragraph, or has accepted the property, etc. prescribed in that paragraph as the trust property of the public interest trust prescribed in that paragraph (limited to the case where that specified general corporation did not submit the document prescribed in that paragraph with regard to that gift or to making it trust property by the day before the date of the gift or similar transfer prescribed in that paragraph); the case where a transferee corporation prescribed in paragraph (10) has received the property, etc. prescribed in that paragraph by gift from the transferor corporation prescribed in that paragraph (limited to the case where that transferor corporation did not submit the document prescribed in that paragraph with regard to that gift by the day before the date of the gift); and the case where a successor trustee prescribed in paragraph (11) has received a transfer of the property, etc. prescribed in that paragraph from the original trustee prescribed in that paragraph due to events ending the trustee's duties, etc. (limited to the case where that original trustee did not submit the document prescribed in that paragraph with regard to that transfer by the day before the date of the authorization or notification prescribed in that paragraph). In this case, when the provisions of the preceding paragraph apply mutatis mutandis to the case where that successor corporation, etc. has received that property passed on by gift from that original corporation or has accepted that property passed on as the trust property of that public interest trust, the phrase "the assets" in the preceding paragraph is deemed to be replaced with "the public interest assets passed on prescribed in paragraph (8)".

前項の規定は、第八項に規定する引継法人等が同項に規定する当初法人から同項に規定する引継財産の贈与を受けた場合又は同項に規定する引継財産を同項に規定する公益信託の信託財産として受け入れた場合（当該当初法人が当該贈与又は当該信託財産とすることにつき同項に規定する書類を同項に規定する贈与等の日の前日までに提出しなかつた場合に限る。）、第九項に規定する受贈公益法人等が同項に規定する特定一般法人から同項に規定する財産等の贈与を受けた場合又は同項に規定する財産等を同項に規定する公益信託の信託財産として受け入れた場合（当該特定一般法人が当該贈与又は当該信託財産とすることにつき同項に規定する書類を同項に規定する贈与等の日の前日までに提出しなかつた場合に限る。）、第十項に規定する譲受法人が同項に規定する譲渡法人から同項に規定する財産等の贈与を受けた場合（当該譲渡法人が当該贈与につき同項に規定する書類を当該贈与の日の前日までに提出しなかつた場合に限る。）及び第十一項に規定する引継受託者が同項に規定する当初受託者から任務終了事由等により同項に規定する財産等の移転を受けた場合（当該当初受託者が当該移転につき同項に規定する書類を同項に規定する認可又は届出の日の前日までに提出しなかつた場合に限る。）について準用する。この場合において、当該引継法人等が当該当初法人から当該引継財産の贈与を受けた場合又は当該引継財産を当該公益信託の信託財産として受け入れた場合について準用するときは、前項中「資産は」とあるのは、「第八項に規定する公益引継資産は」と読み替えるものとする。

The provisions of the second sentence of paragraph (5) apply mutatis mutandis to the case where the provisions of paragraphs (6) through (13) (including as applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) apply, and the provisions of the second sentence of paragraph (8) apply mutatis mutandis to the specified general corporation referred to in paragraph (9), the transferor corporation referred to in paragraph (10), and the original corporation, specified general corporation, and transferor corporation referred to in the preceding paragraph in the case where the provisions of that paragraph apply. In this case, in the second sentence of paragraph (5) as applied mutatis mutandis to the case where the provisions of paragraph (10) or (13) apply to the transferee corporation referred to in paragraph (10) or the transferee corporation referred to in the preceding paragraph, the phrase "for that public interest purpose business" is deemed to be replaced with "for that public interest purpose business (limited to the business specified by Cabinet Order)", and the phrase "; and a public interest corporation, etc. that has submitted the document referred to in must manage the specified replacement asset referred to in that item by the method referred to in that item" is deemed to be omitted.

第五項後段の規定は第六項から第十三項（前項において準用する場合を含む。以下この項において同じ。）までの規定を適用する場合について、第八項後段の規定は第九項の特定一般法人、第十項の譲渡法人並びに前項の規定を適用する場合における同項の当初法人、特定一般法人及び譲渡法人について、それぞれ準用する。この場合において、第十項の譲受法人又は前項の譲受法人について第十項又は第十三項の規定を適用する場合について準用する第五項後段中「当該公益目的事業の用」とあるのは「当該公益目的事業の用（政令で定める事業の用に限る。）」と、「とし、第二号の書類を提出した公益法人等は、同号の特定買換資産を、同号の方法により管理しなければならないものとする」とあるのは「とする」と読み替えるものとする。

Where a specified general corporation prescribed in paragraph (9) has received the authorization under , it must, within one month from the date on which it received that authorization, pursuant to the provisions of Cabinet Order, submit a document stating the name and location of that specified general corporation, its corporate number prescribed in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.

第九項に規定する特定一般法人が、の認定を受けた場合には、当該認定を受けた日から一月以内に、政令で定めるところにより、当該特定一般法人の名称、所在地及び行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。

When the Commissioner of the National Tax Agency has granted the approval under the second sentence of paragraph (1), the Commissioner must notify the person who applied for that approval and the public interest corporation, etc. pertaining to that application to that effect; when the Commissioner has decided not to grant that approval or has revoked that approval pursuant to the provisions of paragraph (2), the Commissioner must notify the person who applied for that approval or the person who had received that approval to that effect; and when the Commissioner has revoked that approval pursuant to the provisions of paragraph (3), the Commissioner must notify the public interest corporation, etc. pertaining to that approval to that effect.

国税庁長官は、第一項後段の承認をしたときは、その旨を当該承認を申請した者及び当該申請に係る公益法人等に対し、当該承認をしないことを決定したとき又は当該承認を第二項の規定により取り消したときは、その旨を当該承認を申請した者又は当該承認を受けていた者に対し、当該承認を第三項の規定により取り消したときは、その旨を当該承認に係る公益法人等に対し、それぞれ通知しなければならない。

Where a public interest corporation, etc. that holds assets received by gift or bequest from an individual (including assets that fall under the category of substitute assets, replacement assets or specified replacement assets pertaining to those assets; referred to as "donated assets" in this paragraph) intends to receive the application of the provisions of paragraphs (5) through (12) with regard to the transfer of those donated assets, that public interest corporation, etc. may, pursuant to the provisions of Cabinet Order, request the Commissioner of the National Tax Agency to confirm that those donated assets are property, etc. prescribed in paragraph (3) pertaining to a specified gift, etc. pertaining to that public interest corporation, etc. In this case, that public interest corporation, etc. may request that confirmation with regard to those of the donated assets that pertain to a gift or bequest made on or after December 1, 2008 only where there is a disaster or other unavoidable reason for requesting that confirmation.

個人から贈与又は遺贈を受けた資産（当該資産に係る代替資産、買換資産又は特定買換資産に該当するものを含む。以下この項において「受贈資産」という。）を有する公益法人等が当該受贈資産の移転につき第五項から第十二項までの規定の適用を受けようとする場合には、当該公益法人等は、政令で定めるところにより、国税庁長官に対し、当該受贈資産が当該公益法人等に係る特定贈与等に係る第三項に規定する財産等であることの確認を求めることができる。この場合において、当該公益法人等が当該受贈資産のうち平成二十年十二月一日以後の贈与又は遺贈に係るものについてその確認を求めることができるのは、その確認を求めることにつき災害その他やむを得ない理由がある場合に限るものとする。

When the Commissioner of the National Tax Agency has been requested to give confirmation pursuant to the provisions of the preceding paragraph, the Commissioner must promptly respond to the public interest corporation, etc. pertaining to that confirmation.

国税庁長官は、前項の規定により確認を求められたときは、当該確認に係る公益法人等に対し、速やかに回答しなければならない。

With regard to the application of the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes to the amount calculated pursuant to the provisions of Cabinet Order as the part of the amount of income tax payable by the person who applied for the approval under the second sentence of paragraph (1) or the person who had received that approval that pertains to the gift or bequest of the property pertaining to the relevant disposition, in the case where a decision not to grant that approval or a revocation under paragraph (2) has been made (where a revocation has been made, limited to the cases specified by Cabinet Order), or to the amount of income tax payable by the public interest corporation, etc. pertaining to that approval in the case where a revocation under paragraph (3) has been made (limited to the cases specified by Cabinet Order), the period prescribed in the main clause of that paragraph is, notwithstanding the provisions of that paragraph, the period from the day following the date on which notice of that decision or revocation was given until the date on which that amount is paid in full.

第一項後段の承認につき、その承認をしないことの決定若しくは第二項の取消しがあつた場合（当該取消しがあつた場合には、政令で定める場合に限る。）における当該承認を申請した者若しくは当該承認を受けていた者の納付すべき所得税の額で当該処分に係る財産の贈与若しくは遺贈に係るものとして政令で定めるところにより計算した金額又は第三項の取消しがあつた場合（政令で定める場合に限る。）における当該承認に係る公益法人等の納付すべき所得税の額についての国税通則法第六十条第二項の規定の適用については、同項本文に規定する期間は、同項の規定にかかわらず、当該決定又は取消しの通知をした日の翌日から当該金額を完納する日までの期間とする。

With regard to the application of the provisions of Article 78, paragraph (1) of the Income Tax Act or the provisions of Article 41-18-2 or Article 41-18-3 in the case where those provisions apply to a gift or bequest of property to which the provisions of paragraph (1) apply, the phrase "donations (excluding those made in connection with admission to a school)" in Article 78, paragraph (2) of that Act is deemed to be replaced with "donations (excluding, of those to which the provisions of Article 40, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) apply, the part equivalent to the amount of timber income or the amount of capital gains calculated without deducting the special timber income deduction prescribed in Article 32, paragraph (3) or the special capital gain deduction prescribed in Article 33, paragraph (3), or to the amount of miscellaneous income, pertaining to the gift or bequest of the property prescribed in that paragraph, and those made in connection with admission to a school)"; the phrase "the person who made the donation" in Article 41-18-2, paragraph (1) is deemed to be replaced with "the part equivalent to the amount of timber income or the amount of capital gains calculated without deducting the special timber income deduction prescribed in Article 32, paragraph (3) of the Income Tax Act or the special capital gain deduction prescribed in Article 33, paragraph (3) of that Act, or to the amount of miscellaneous income, pertaining to the gift or bequest of the property prescribed in Article 40, paragraph (1), of those to which the provisions of that paragraph apply, and the person who made the donation"; and the phrase "the Income Tax Act" is deemed to be replaced with "that Act".

第一項の規定の適用を受ける財産の贈与又は遺贈について所得税法第七十八条第一項の規定又は第四十一条の十八の二若しくは第四十一条の十八の三の規定の適用がある場合におけるこれらの規定の適用については、同法第七十八条第二項中「寄附金（学校の入学に関してするものを除く。）」とあるのは「寄附金（租税特別措置法第四十条第一項（国等に対して財産を寄附した場合の譲渡所得等の非課税）の規定の適用を受けるもののうち同項に規定する財産の贈与又は遺贈に係る山林所得の金額若しくは譲渡所得の金額で第三十二条第三項に規定する山林所得の特別控除額若しくは第三十三条第三項に規定する譲渡所得の特別控除額を控除しないで計算した金額又は雑所得の金額に相当する部分及び学校の入学に関してするものを除く。）」と、第四十一条の十八の二第一項中「その寄附をした者」とあるのは「第四十条第一項の規定の適用を受けるもののうち同項に規定する財産の贈与又は遺贈に係る山林所得の金額若しくは譲渡所得の金額で所得税法第三十二条第三項に規定する山林所得の特別控除額若しくは同法第三十三条第三項に規定する譲渡所得の特別控除額を控除しないで計算した金額又は雑所得の金額に相当する部分並びにその寄附をした者」と、「所得税法」とあるのは「同法」とする。

Beyond what is provided for in paragraph (20), the procedures for the approval under the second sentence of paragraph (1), special provisions of Article 78 of the Income Tax Act concerning a gift or bequest deemed to have been made pursuant to the provisions of the second sentence of paragraph (2), special provisions concerning the application of the provisions of laws and regulations concerning income tax to a public interest corporation, etc. deemed to be the individual who made a gift or bequest pursuant to the provisions of the second sentence of paragraph (3), special provisions concerning the time of establishment of the tax liability for income tax of that public interest corporation, etc. (limited to one that undergoes a merger or dissolution (excluding dissolution by merger)), and other necessary matters concerning the application of the provisions of paragraphs (1) through (19) are specified by Cabinet Order.

第二十項に定めるもののほか、第一項後段の承認の手続、第二項後段の規定によりあつたものとみなされる贈与又は遺贈に係る所得税法第七十八条の規定の特例、第三項後段の規定により贈与又は遺贈を行つた個人とみなされる公益法人等に対する所得税に関する法令の規定の適用に関する特例、当該公益法人等（合併又は解散（合併による解散を除く。）をするものに限る。）に対する所得税の納税義務の成立時期に関する特例その他第一項から第十九項までの規定の適用に関し必要な事項は、政令で定める。

Article 40-2Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.

第四十条の二（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税）

Where an individual has transferred an asset held by the individual (excluding land) that has been designated as an Important Cultural Property pursuant to the provisions of , the Independent Administrative Institution National Institutes for Cultural Heritage, the Independent Administrative Institution National Museum of Art, the Independent Administrative Institution National Museum of Nature and Science, a local government, a local independent administrative agency (limited to one specified by Cabinet Order among those whose principal purpose is the operations listed in ), or a cultural property preservation and utilization support organization prescribed in (limited to one specified by Cabinet Order; the same applies hereinafter in this Article) (in the case of a transfer to that cultural property preservation and utilization support organization, limited to the case specified by Cabinet Order), income tax is not imposed on the capital gains pertaining to that transfer.

個人が、その有する資産（土地を除く。）で、の規定により重要文化財として指定されたものを国、独立行政法人国立文化財機構、独立行政法人国立美術館、独立行政法人国立科学博物館、地方公共団体、地方独立行政法人（に掲げる業務を主たる目的とするもののうち政令で定めるものに限る。）又はに規定する文化財保存活用支援団体（政令で定めるものに限る。以下この条において同じ。）に譲渡した場合（当該文化財保存活用支援団体に譲渡した場合には、政令で定める場合に限る。）の当該譲渡に係る譲渡所得については、所得税を課さない。

Article 40-3Tax Exemption for Capital Gains, etc. Arising from Payment in Kind

第四十条の三（物納による譲渡所得等の非課税）

Where an individual has made a payment in kind of the individual's property with permission under the provisions of (including as applied mutatis mutandis pursuant to ) or , with regard to the application of the provisions of Article 32 or Article 33 of the Income Tax Act, the transfer of that property (where the provisions of the second sentence of (including as applied mutatis mutandis pursuant to or ) apply, the part of that property specified by Cabinet Order as corresponding to the amount specified by Cabinet Order as the amount that makes payment difficult prescribed in (including as applied mutatis mutandis pursuant to ) or ) is deemed not to have been made.

個人がその財産を（において準用する場合を含む。）又はの規定による許可を受けて物納した場合には、所得税法第三十二条又は第三十三条の規定の適用については、当該財産（後段（又はにおいて準用する場合を含む。）の規定の適用がある場合には、当該財産のうち（において準用する場合を含む。）又はに規定する納付を困難とする金額として政令で定める額に相当するものとして政令で定める部分）の譲渡がなかつたものとみなす。

Article 40-3-2Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan

第四十条の三の二（債務処理計画に基づき資産を贈与した場合の課税の特例）

Where an individual who is a director or a member executing the business of a domestic corporation that falls under the category of small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) and who has a guarantee obligation pertaining to the guarantee of the debts of that domestic corporation has, during the period from April 1, 2013 to March 31, 2028, given to that domestic corporation an asset held by that individual (excluding securities) on which a right of lease, a right of loan for use, or any other right for the purpose of using or deriving profit from an asset has been established and that right is actually being used for the business of that domestic corporation (where there is a part of that asset or right that is used for purposes other than the business of that domestic corporation, limited to the part specified by Cabinet Order as the part used for the business of that domestic corporation; the same applies hereinafter in this Article), based on a plan concerning debt workout formulated for that domestic corporation that satisfies the requirements specified by Cabinet Order, such as having been formulated based on generally published rules concerning the procedures for carrying out debt workouts (referred to as a "debt workout plan" in this paragraph), then, only if the following requirements are satisfied, with regard to the application of the provisions of Article 59, paragraph (1), item (i) of the Income Tax Act, the gift of that asset is deemed not to have been made:

第四十二条の四第十九項第七号に規定する中小企業者に該当する内国法人の取締役又は業務を執行する社員である個人で当該内国法人の債務の保証に係る保証債務を有するものが、当該個人の有する資産（有価証券を除く。）で当該資産に設定された賃借権、使用貸借権その他資産の使用又は収益を目的とする権利が現に当該内国法人の事業の用に供されているもの（当該資産又は権利のうちに当該内国法人の事業の用以外の用に供されている部分がある場合には、当該内国法人の事業の用に供されている部分として政令で定める部分に限る。以下この条において同じ。）を、当該内国法人について策定された債務処理に関する計画で一般に公表された債務処理を行うための手続に関する準則に基づき策定されていることその他の政令で定める要件を満たすもの（以下この項において「債務処理計画」という。）に基づき、平成二十五年四月一日から令和十年三月三十一日までの間に当該内国法人に贈与した場合には、次に掲げる要件を満たしているときに限り、所得税法第五十九条第一項第一号の規定の適用については、当該資産の贈与がなかつたものとみなす。

that individual has, based on that debt workout plan, performed part of the guarantee obligation pertaining to the guarantee of the debts of that domestic corporation;

当該個人が、当該債務処理計画に基づき、当該内国法人の債務の保証に係る保証債務の一部を履行していること。

it is expected in that debt workout plan that, even after the gift of assets to that domestic corporation made based on that debt workout plan and the performance of part of the guarantee obligation referred to in the preceding item, that individual will have a guarantee obligation pertaining to the guarantee of the debts of that domestic corporation;

当該債務処理計画に基づいて行われた当該内国法人に対する資産の贈与及び前号の保証債務の一部の履行後においても、当該個人が当該内国法人の債務の保証に係る保証債務を有していることが、当該債務処理計画において見込まれていること。

it is provided in that debt workout plan that that domestic corporation will use those assets for its business after receiving the gift of those assets;

当該内国法人が、当該資産の贈与を受けた後に、当該資産をその事業の用に供することが当該債務処理計画において定められていること。

any of the following requirements is satisfied:

次に掲げる要件のいずれかを満たすこと。

with regard to a loan of business funds that that domestic corporation received from a financial institution prescribed in , the terms and conditions have been changed during the period from the date of enforcement of to March 31, 2016 in order to reduce the burden of repaying the debts pertaining to that loan;

に規定する金融機関から受けた事業資金の貸付けにつき、当該貸付けに係る債務の弁済の負担を軽減するため、の施行の日から平成二十八年三月三十一日までの間に条件の変更が行われていること。

where that debt workout plan was formulated on or after April 1, 2016, that domestic corporation did not fall under any of the following before that date:

当該債務処理計画が平成二十八年四月一日以後に策定されたものである場合においては、当該内国法人が同日前に次のいずれにも該当しないこと。

a corporation that was subject to a decision to support revitalization prescribed in ;

に規定する再生支援決定の対象となつた法人

a corporation that was subject to a decision to provide support prescribed in ;

に規定する支援決定の対象となつた法人

a corporation that is the obligor of a claim that is partnership property of an industrial revitalization organization prescribed in ;

に規定する産業復興機構の組合財産である債権の債務者である法人

beyond the corporations listed in 1. through 3., a corporation specified by Order of the Ministry of Finance.

（１）から（３）までに掲げる法人のほか、財務省令で定める法人

The provisions of the preceding paragraph apply only if the final return contains a statement to the effect that the individual is to receive the application of the provisions of that paragraph, and a document stating the type of the assets given as referred to in that paragraph and other matters specified by Order of the Ministry of Finance and a document specified by Order of the Ministry of Finance as a document certifying that the requirements listed in the items of that paragraph are satisfied are attached thereto.

前項の規定は、確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の贈与をした資産の種類その他の財務省令で定める事項を記載した書類及び同項各号に掲げる要件を満たす旨を証する書類として財務省令で定める書類の添付がある場合に限り、適用する。

Even 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, the district director may, if the district director finds that there are unavoidable circumstances for the failure to file or to provide the statement or attachment, apply the provisions of paragraph (1) only if a document containing that statement and the document referred to in that paragraph are submitted.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の書類の提出があつた場合に限り、第一項の規定を適用することができる。

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