# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十七条 (Article 37)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三十七条 (Article 37)（固定資産の交換の場合の譲渡所得の特例の適用を受けるための記載事項） — address `art-37`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-37
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第三十七条（固定資産の交換の場合の譲渡所得の特例の適用を受けるための記載事項） — Matters to Be Stated for Application of Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets
<sup>caption: machine translation, not official</sup>
<sup>art-37 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37 · https://japanlaw.org/l/340M50000040011/art-37</sup>

    **第一項**  法第五十八条第三項（固定資産の交換の場合の譲渡所得の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
    <sup>art-37/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1 · https://japanlaw.org/l/340M50000040011/art-37/par-1</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 58, paragraph (3) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act are the following matters:
    <sup>machine translation, not official</sup>

      **一**  法第五十八条第一項に規定する取得資産及び譲渡資産の種類、数量及び用途
      <sup>art-37/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-1</sup>
      The types, quantities and uses of the acquired assets and the assets transferred prescribed in Article 58, paragraph (1) of the Act;
      <sup>machine translation, not official</sup>

      **二**  法第五十八条第一項に規定する交換の相手方の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
      <sup>art-37/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-2</sup>
      The name or title and the domicile or residence, or the location of the head office or principal office, of the counterparty to the exchange prescribed in Article 58, paragraph (1) of the Act;
      <sup>machine translation, not official</sup>

      **三**  前号の交換がされた年月日
      <sup>art-37/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-3</sup>
      The date on which the exchange referred to in the preceding item was made;
      <sup>machine translation, not official</sup>

      **四**  第一号の取得資産及び譲渡資産の取得の年月日
      <sup>art-37/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-4</sup>
      The dates of acquisition of the acquired assets and the assets transferred referred to in item (i);
      <sup>machine translation, not official</sup>

      **五**  その他参考となるべき事項
      <sup>art-37/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-5</sup>
      Any other matters for reference.
      <sup>machine translation, not official</sup>

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## Cites
- art-37/par-1: 法第五十八条第三項 → 所得税法 第五十八条第三項 (Article 58, paragraph (3)), art-58/par-3 — https://japanlaw.org/en/income-tax-act/art-58/par-3 · https://japanlaw.org/l/340AC0000000033/art-58/par-3
- art-37/par-1/item-1: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000033/art-58/par-1
- art-37/par-1/item-2: 法第五十八条第一項 → 所得税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act/art-58/par-1 · https://japanlaw.org/l/340AC0000000033/art-58/par-1
- art-37/par-1/item-3: 前号 → 所得税法施行規則 第三十七条第一項第二号 (Article 37, paragraph (1), item (ii)), art-37/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-2
- art-37/par-1/item-4: 第一号 → 所得税法施行規則 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-1

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第三十七条第一項第三号（固定資産の交換の場合の譲渡所得の特例の適用を受けるための記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-3
- 所得税法施行規則 第三十七条第一項第四号（固定資産の交換の場合の譲渡所得の特例の適用を受けるための記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-37/par-1/item-4

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-023, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-024, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27