# 所得税法 / Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（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） — address `suppl-3401-33/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-11 - 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. --- ### 第十一条（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） — Transitional Provisions Concerning Special Provisions on Capital Gains and Similar Income in the Case of an Exchange of Fixed Assets caption: machine translation, not official suppl-3401-33/art-11 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-11 **第一項** 新法第五十八条から第六十条まで（固定資産の交換の場合の譲渡所得等の特例）の規定は、施行日以後に新法第五十八条第一項に規定する交換又は新法第五十九条第一項各号若しくは第六十条第一項各号に掲げる贈与、相続、遺贈若しくは譲渡があつた場合について適用し、同日前に当該交換又は贈与、相続、遺贈若しくは譲渡があつた場合については、なお従前の例による。 suppl-3401-33/art-11/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-11/par-1 Articles 58 through 60 (Special Provisions on Capital Gains and Similar Income in the Case of an Exchange of Fixed Assets) of the New Act apply where an exchange prescribed in Article 58, paragraph (1) of the New Act, or a gift, inheritance, bequest, or transfer set forth in the items of Article 59, paragraph (1) or the items of Article 60, paragraph (1) of the New Act, takes place on or after the Effective Date, and the provisions then in force continue to govern where such an exchange, or such a gift, inheritance, bequest, or transfer, took place before that date. machine translation, not official --- ## Cites - suppl-3401-33/art-11/par-1: 新法第五十八条から第六十条まで → 所得税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/income-tax-act/art-58 - suppl-3401-33/art-11/par-1: 新法第五十八条から第六十条まで → 所得税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/income-tax-act/art-59 - suppl-3401-33/art-11/par-1: 新法第五十八条から第六十条まで → 所得税法 第六十条 (Article 60), art-60 — https://japanlaw.org/en/income-tax-act/art-60 - suppl-3401-33/art-11/par-1: 新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 - suppl-3401-33/art-11/par-1: 新法第五十九条第一項 → 所得税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/income-tax-act/art-59/par-1 - suppl-3401-33/art-11/par-1: 第六十条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-33/par-1 --- ## 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-20260918T180319-044, 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