# 所得税法 / Income Tax Act — 第五十八条 (Article 58) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-58. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第五十八条 (Article 58)（固定資産の交換の場合の譲渡所得の特例） — address `art-58` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-58 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第五十八条（固定資産の交換の場合の譲渡所得の特例） — (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) caption: Ministry of Justice translation — Japanese Law Translation Database System art-58 · https://japanlaw.org/en/income-tax-act/art-58 **第一項** 居住者が、各年において、一年以上有していた固定資産で次の各号に掲げるものをそれぞれ他の者が一年以上有していた固定資産で当該各号に掲げるもの（交換のために取得したと認められるものを除く。）と交換し、その交換により取得した当該各号に掲げる資産（以下この条において「取得資産」という。）をその交換により譲渡した当該各号に掲げる資産（以下この条において「譲渡資産」という。）の譲渡の直前の用途と同一の用途に供した場合には、第三十三条（譲渡所得）の規定の適用については、当該譲渡資産（取得資産とともに金銭その他の資産を取得した場合には、当該金銭の額及び金銭以外の資産の価額に相当する部分を除く。）の譲渡がなかつたものとみなす。 art-58/par-1 · https://japanlaw.org/en/income-tax-act/art-58/par-1 If, in any year, a Resident exchanges a Fixed Asset that the Resident has held for at least one year and which is as set forth in one of the following items, for a Fixed Asset held by another person for at least one year which is as set forth in the item (other than one that the other person is found to have acquired solely for the purpose of the exchange) and uses the asset as set forth in the item which the Resident acquires in the exchange (hereinafter referred to as the "acquired asset" in this Article) for the same purpose as that for which the asset as set forth in the item which the Resident has transferred in the exchange (hereinafter referred to as the "transferred asset" in this Article) was used immediately prior to the transfer, for the purpose of applying Article 33 (Capital Gains), the transferred asset (other than a part thereof that is equivalent to the value of any monies or other assets acquired along with the acquired assets) is deemed not to have been transferred: Ministry of Justice translation — Japanese Law Translation Database System **一** 土地（建物又は構築物の所有を目的とする地上権及び賃借権並びに農地法（昭和二十七年法律第二百二十九号）第二条第一項（定義）に規定する農地（同法第四十三条第一項（農作物栽培高度化施設に関する特例）の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地を含む。）の上に存する耕作（同法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。）に関する権利を含む。） art-58/par-1/item-1 · https://japanlaw.org/en/income-tax-act/art-58/par-1/item-1 land (including superficies and leasehold rights for the purpose of owning buildings or structures, and rights relating to cultivation (including the cultivation of crops deemed to constitute cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act) on cropland as prescribed in Article 2, paragraph (1) (Definitions) of the Cropland Act (Act No. 229 of 1952) (including cropland as prescribed in Article 2, paragraph (1) of that Act to which that Act applies by deeming the cultivation of crops to constitute cultivation pursuant to the provisions of Article 43, paragraph (1) (Special Provisions on Facilities for Advanced Crop Cultivation) of that Act)); machine translation, not official **二** 建物（これに附属する設備及び構築物を含む。） art-58/par-1/item-2 · https://japanlaw.org/en/income-tax-act/art-58/par-1/item-2 a building (including any attached facilities and structures); Ministry of Justice translation — Japanese Law Translation Database System **三** 機械及び装置 art-58/par-1/item-3 · https://japanlaw.org/en/income-tax-act/art-58/par-1/item-3 machinery and equipment; Ministry of Justice translation — Japanese Law Translation Database System **四** 船舶 art-58/par-1/item-4 · https://japanlaw.org/en/income-tax-act/art-58/par-1/item-4 a vessel; Ministry of Justice translation — Japanese Law Translation Database System **五** 鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利を含む。） art-58/par-1/item-5 · https://japanlaw.org/en/income-tax-act/art-58/par-1/item-5 a mining right (this includes a mining lease right, a right of quarrying, or any other right to dig or quarry soil and stone). machine translation, not official **第二項** 前項の規定は、同項の交換の時における取得資産の価額と譲渡資産の価額との差額がこれらの価額のうちいずれか多い価額の百分の二十に相当する金額を超える場合には、適用しない。 art-58/par-2 · https://japanlaw.org/en/income-tax-act/art-58/par-2 The provisions of the preceding paragraph do not apply if the difference between the value of the acquired asset and that of the transferred asset at the time of the exchange referred to in that paragraph exceeds 20% of whichever asset is of greater value. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定は、確定申告書に同項の規定の適用を受ける旨、取得資産及び譲渡資産の価額その他財務省令で定める事項の記載がある場合に限り、適用する。 art-58/par-3 · https://japanlaw.org/en/income-tax-act/art-58/par-3 The provisions of paragraph (1) apply only if a Tax Return indicates recourse to the application of the provisions of that paragraph, indicates the values of the acquired asset and transferred asset, and gives any other information prescribed by Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載がない確定申告書の提出があつた場合においても、その提出がなかつたこと又はその記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。 art-58/par-4 · https://japanlaw.org/en/income-tax-act/art-58/par-4 Even if no Tax Return is filed or if a Tax Return is filed that is not filled out as referred to in the preceding paragraph, the district tax office director may apply the provisions of paragraph (1) on finding there to be unavoidable circumstances for the Resident's failure to file the Tax Return or fill it out in that manner. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第一項の規定の適用を受けた居住者が取得資産について行うべき第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）に規定する償却費の計算及びその者が取得資産を譲渡した場合における譲渡所得の金額の計算に関し必要な事項は、政令で定める。 art-58/par-5 · https://japanlaw.org/en/income-tax-act/art-58/par-5 A Cabinet Order provides for the necessary particulars concerning the calculation of the depreciation allowance prescribed in Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) which is required to be made for an acquired asset by a Resident subject to the application of paragraph (1), as well as for the necessary particulars concerning the calculation of the amount of capital gains in the event that such a Resident transfers the acquired asset. machine translation, not official --- ## Cites - art-58/par-1: この条 → 所得税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/income-tax-act/art-58 - art-58/par-1: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/income-tax-act/art-33 - art-58/par-1/item-1: 農地法（昭和二十七年法律第二百二十九号）第二条第一項 → e-Gov law 327AC0000000229, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-58/par-1/item-1: 同法第四十三条第一項 → e-Gov law 327AC0000000229, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection - art-58/par-2: 前項 → 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 - art-58/par-3: 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 - art-58/par-4: 前項 → 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 - art-58/par-4: 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 - art-58/par-5: 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 - art-58/par-5: 第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 所得税法 第五十八条第一項（固定資産の交換の場合の譲渡所得の特例） — https://japanlaw.org/en/income-tax-act/art-58/par-1 - 所得税法 第五十八条第二項（固定資産の交換の場合の譲渡所得の特例） — https://japanlaw.org/en/income-tax-act/art-58/par-2 - 所得税法 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） — https://japanlaw.org/en/income-tax-act/art-58/par-3 - 所得税法 第五十八条第四項（固定資産の交換の場合の譲渡所得の特例） — https://japanlaw.org/en/income-tax-act/art-58/par-4 - 所得税法 第五十八条第五項（固定資産の交換の場合の譲渡所得の特例） — https://japanlaw.org/en/income-tax-act/art-58/par-5 - 所得税法 附則第十一条第一項（固定資産の交換の場合の譲渡所得等の特例に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-11/par-1 - 所得税法 附則第七条第一項（固定資産の交換の場合の譲渡所得の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4301-7/art-7/par-1 - 所得税法施行規則 第三十七条第一項（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 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十七条第一項第一号（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-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第三十七条第一項第二号（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-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十七条第三項第十一号（確定所得申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-3/item-11 (e-Gov law ID 340M50000040011) - 租税特別措置法 第三十一条の三第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十五条第二項第一号 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-2/item-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十五条の二第二項（特定期間に取得をした土地等を譲渡した場合の長期譲渡所得の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-35-2/par-2 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十五条の三第二項第三号（低未利用土地等を譲渡した場合の長期譲渡所得の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-2/item-3 (e-Gov law ID 332AC0000000026) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-006, translated 2026-10-12 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-003, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05