Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第三十二条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 33, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to assets that are to be substitute assets prescribed in Article 33, paragraph (2) of the New Act on Special Measures Concerning Taxation relating to an expropriation, etc. (meaning an expropriation, etc. prescribed in Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) of the New Act on Special Measures Concerning Taxation)) to which an individual is subjected on or after the Effective Date.
新租税特別措置法第三十三条第二項（新租税特別措置法第三十三条の二第二項において準用する場合を含む。以下この項において同じ。）の規定は、個人が施行日以後にされる収用等（新租税特別措置法第三十三条第一項（新租税特別措置法第三十三条の二第二項において準用する場合を含む。）に規定する収用等をいう。）に係る新租税特別措置法第三十三条第二項に規定する代替資産となるべき資産について適用する。
The provisions of Article 34, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vii)) apply in the case where land, etc. prescribed in paragraph (1) of that Article held by an individual is purchased on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased before that date.
新租税特別措置法第三十四条第二項（第七号に係る部分に限る。）の規定は、個人の有する同条第一項に規定する土地等が附則第一条第十一号に定める日以後に買い取られる場合について適用し、個人の有する旧租税特別措置法第三十四条第一項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, agricultural land prescribed in Article 34, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation that is located within the implementation area of an agricultural land use improvement project prescribed in Article 23-2, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) prior to the amendment by the provisions of Article 1 of the Agricultural Management Foundation Act, etc. Amendment Act (hereinafter referred to as the "Former Act on Promotion of Improvement of Agricultural Management Foundation"), relating to the agricultural land use rules prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act in the case where the provisions then in force continue to govern pursuant to that paragraph, is purchased by the farmland intermediary management organization referred to in Article 23-2, paragraph (6) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to a farmland intermediary management organization prescribed in Article 34, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation) based on a request under that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act, that case of purchase is deemed to fall under the case listed in Article 34, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
附則第一条第十一号に定める日以後に、旧租税特別措置法第三十四条第二項第七号に規定する農用地で基盤強化法等改正法附則第六条第三項の規定によりなお従前の例によることとされる場合における同項に規定する農用地利用規程に係る基盤強化法等改正法第一条の規定による改正前の農業経営基盤強化促進法（昭和五十五年法律第六十五号。以下「旧基盤強化法」という。）第二十三条の二第一項に規定する農用地利用改善事業の実施区域内にあるものが、基盤強化法等改正法附則第六条第三項の規定によりなお従前の例によることとされる場合における旧基盤強化法第二十三条の二第六項の申出に基づき、同項の農地中間管理機構（旧租税特別措置法第三十四条第二項第七号に規定する農地中間管理機構に限る。）に買い取られる場合には、当該買い取られる場合を新租税特別措置法第三十四条第二項第七号に掲げる場合に該当するものとみなして、同条の規定を適用する。
With regard to the application of the provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "case" in paragraph (2), item (xxv) of that Article is deemed to be replaced with "case (excluding a case that falls under the case listed in paragraph (2), item (vii) of the preceding Article as applied by deeming pursuant to the provisions of Article 32, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022))".
前項の規定の適用がある場合における新租税特別措置法第三十四条の二の規定の適用については、同条第二項第二十五号中「場合」とあるのは、「場合（所得税法等の一部を改正する法律（令和四年法律第四号）附則第三十二条第三項の規定によりみなして適用する前条第二項第七号に掲げる場合に該当する場合を除く。）」とする。
The provisions of Article 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xxv)) apply in the case where land, etc. prescribed in paragraph (1) of that Article held by an individual is purchased on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased before that date.
新租税特別措置法第三十四条の二第二項（第二十五号に係る部分に限る。）の規定は、個人の有する同条第一項に規定する土地等が附則第一条第十一号に定める日以後に買い取られる場合について適用し、個人の有する旧租税特別措置法第三十四条の二第一項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, agricultural land prescribed in Article 34-2, paragraph (2), item (xxv) of the Former Act on Special Measures Concerning Taxation that is located within the area designated as an agricultural land area prescribed in that item is purchased by the farmland intermediary management organization referred to in Article 16, paragraph (2) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to a farmland intermediary management organization prescribed in that item) based on the consultation under that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act (excluding a case that falls under the case listed in Article 34, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation (including as applied by deeming pursuant to the provisions of paragraph (3))), that case of purchase is deemed to fall under the case listed in Article 34-2, paragraph (2), item (xxv) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
附則第一条第十一号に定める日以後に、旧租税特別措置法第三十四条の二第二項第二十五号に規定する農用地で同号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、基盤強化法等改正法附則第三条第二項の規定によりなお従前の例によることとされる場合における旧基盤強化法第十六条第二項の協議に基づき、同項の農地中間管理機構（同号に規定する農地中間管理機構に限る。）に買い取られる場合（新租税特別措置法第三十四条第二項第七号（第三項の規定によりみなして適用する場合を含む。）に掲げる場合に該当する場合を除く。）には、当該買い取られる場合を新租税特別措置法第三十四条の二第二項第二十五号に掲げる場合に該当するものとみなして、同条の規定を適用する。
The provisions of Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
新租税特別措置法第三十四条の三第二項（第二号に係る部分に限る。）の規定は、個人が附則第一条第十一号に定める日以後に行う新租税特別措置法第三十四条の三第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, land, etc. prescribed in Article 34-3, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation is transferred under the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph (excluding the case where the provisions of Article 34, paragraph (2), item (vii) (including as applied by deeming pursuant to the provisions of paragraph (3)) or Article 34-2, paragraph (2), item (xxv) (including as applied by deeming pursuant to the provisions of paragraph (6)) of the New Act on Special Measures Concerning Taxation apply), that case of transfer is deemed to fall under the case listed in Article 34-3, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
附則第一条第十一号に定める日以後に旧租税特別措置法第三十四条の三第二項第二号に規定する土地等を基盤強化法等改正法附則第五条第二項の規定によりなおその効力を有するものとされる同項に規定する農用地利用集積計画の定めるところにより譲渡した場合（新租税特別措置法第三十四条第二項第七号（第三項の規定によりみなして適用する場合を含む。）又は第三十四条の二第二項第二十五号（第六項の規定によりみなして適用する場合を含む。）の規定の適用がある場合を除く。）には、当該譲渡した場合を新租税特別措置法第三十四条の三第二項第二号に掲げる場合に該当するものとみなして、同条の規定を適用する。
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第三号に規定する土地等の譲渡については、なお従前の例による。
The provisions then in force continue to govern a transfer of land prescribed in Article 34-3, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第七号に規定する土地の譲渡については、なお従前の例による。
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (2), item (ix) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第九号に規定する土地等の譲渡については、なお従前の例による。
The provisions then in force continue to govern a transfer prescribed in Article 37-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of land, etc. prescribed in that paragraph by exchange and consolidation prescribed in item (ii) of that paragraph that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十七条の六第一項第二号に規定する交換分合による同項に規定する土地等の同項に規定する譲渡については、なお従前の例による。
The provisions then in force continue to govern a transfer prescribed in Article 37-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation of business land, etc. prescribed in that paragraph that an individual made within 10 years after December 31 of the year that includes the day of the acquisition prescribed in that paragraph.
個人が旧租税特別措置法第三十七条の九第一項に規定する取得をした日の属する年の十二月三十一日後十年以内に行った同項に規定する事業用土地等の同項に規定する譲渡については、なお従前の例による。