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.:
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;
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).
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.
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.