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。