# Article 33, paragraph (5), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-33/par-5. 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 (5) (第三十三条第五項) 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 (5) (第三十三条第五項) — https://japanlaw.org/en/income-tax-act/art-33/par-5 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-33/par-5)
- 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:

> 第三項の規定により譲渡益から同項に規定する譲渡所得の特別控除額を控除する場合には、まず、当該譲渡益のうち同項第一号に掲げる所得に係る部分の金額から控除するものとする。

English (Japanese Law Translation, Ministry of Justice):

> When a special capital gain deduction as prescribed in paragraph (3) is applied against a net gain pursuant to the provisions of that paragraph, the deduction is first applied against the part of the net gain that comes from income set forth in item (i) of that paragraph.

## 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:

> 第三項の規定により譲渡益から同項に規定する譲渡所得の特別控除額を控除する場合には、まず、当該譲渡益のうち同項第一号に掲げる所得に係る部分の金額から控除するものとし、なお控除しきれない金額があるときは、当該譲渡益のうち同項第二号に掲げる所得に係る部分の金額から控除するものとする。

English (Machine translation, not official):

> When a special capital gain deduction as prescribed in paragraph (3) is applied against a net gain pursuant to the provisions of that paragraph, the deduction is first applied against the part of the net gain that comes from income set forth in item (i) of that paragraph, and if any amount remains that is not fully deducted, it is applied against the part of the net gain that comes from income set forth in item (ii) of that paragraph.

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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)