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:
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 (";
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 (".
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):
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);
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)).
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).
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.
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.
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。