# Article 33, paragraph (4), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-33/par-4. 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 (4) (第三十三条第四項) 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 (4) (第三十三条第四項) — https://japanlaw.org/en/income-tax-act/art-33/par-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-33/par-4)
- 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:

> 前項に規定する譲渡所得の特別控除額は、五十万円（譲渡益が五十万円に満たない場合には、当該譲渡益）とする。

English (Japanese Law Translation, Ministry of Justice):

> The special capital gain deduction provided for in the preceding paragraph is 500,000 yen (or the net gain, if this is less than 500,000 yen).

## 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:

> 前項に規定する譲渡所得の特別控除額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。

English (Machine translation, not official):

> The special capital gain deduction provided for in the preceding paragraph is the amount that each of the following items prescribes for the category of case set forth in the item:

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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)