# Article 33, paragraph (3), item (i), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-33/par-3/item-1. 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.

How the wording of Article 33, paragraph (3), item (i) (第三十三条第三項第一号) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 33, paragraph (3), item (i) (第三十三条第三項第一号) — https://japanlaw.org/en/income-tax-act/art-33/par-3/item-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-33/par-3/item-1)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> 資産の譲渡（前項の規定に該当するものを除く。次号において同じ。）でその資産の取得の日以後五年以内にされたものによる所得（政令で定めるものを除く。）

English (Japanese Law Translation, Ministry of Justice):

> income arising from a transfer of assets (other than a transfer falling under the provisions of the preceding paragraph; the same applies in the following item) that was made within five years after the date of the acquisition thereof (other than income prescribed by Cabinet Order);

## 2. Date not yet set — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20280101_508AC0000000012

Japanese:

> 資産（暗号資産を除く。次号において同じ。）の譲渡（前項の規定に該当するものを除く。同号及び第三号において同じ。）でその資産の取得の日以後五年以内にされたものによる所得（政令で定めるものを除く。）

English (Machine translation, not official):

> income arising from a transfer of assets (other than cryptoassets; the same applies in the following item) (other than a transfer falling under the provisions of the preceding paragraph; the same applies in that item and item (iii)) that was made within five years after the date of the acquisition thereof (other than income prescribed by Cabinet Order);

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270722_508AC0000000064)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20280101_508AC0000000012)