# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十一条の四 (Article 31-4)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": 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: 第三十一条の四 (Article 31-4)（長期譲渡所得の概算取得費控除） — address `art-31-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-31-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-31-4
- Every provision below carries its address and both URLs 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.
---
### 第三十一条の四（長期譲渡所得の概算取得費控除） — Deduction of Estimated Acquisition Cost for Long-Term Capital Gains
caption: machine translation, not official
art-31-4 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4 · https://japanlaw.org/l/332AC0000000026/art-31-4
**第一項** 個人が昭和二十七年十二月三十一日以前から引き続き所有していた土地等又は建物等を譲渡した場合における長期譲渡所得の金額の計算上収入金額から控除する取得費は、所得税法第三十八条及び第六十一条の規定にかかわらず、当該収入金額の百分の五に相当する金額とする。ただし、当該金額がそれぞれ次の各号に掲げる金額に満たないことが証明された場合には、当該各号に掲げる金額とする。
art-31-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-1
Where an individual transfers land, etc. or buildings, etc. that the individual has continuously owned since on or before December 31, 1952, notwithstanding the provisions of Article 38 and Article 61 of the Income Tax Act, the acquisition cost to be deducted from the revenue in calculating the amount of long-term capital gains is the amount equivalent to 5 percent of the revenue; provided, however, that if it is proved that the amount is less than the amount listed in each of the following items, it is the amount listed in that item:
machine translation, not official
**一** その土地等の取得に要した金額と改良費の額との合計額
art-31-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-1/item-1
the total of the amount required for the acquisition of the land, etc. and the amount of improvement expenses;
machine translation, not official
**二** その建物等の取得に要した金額と設備費及び改良費の額との合計額につき所得税法第三十八条第二項の規定を適用した場合に同項の規定により取得費とされる金額
art-31-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-1/item-2
the amount that would be deemed to be the acquisition cost pursuant to the provisions of Article 38, paragraph (2) of the Income Tax Act if the provisions of that paragraph were applied to the total of the amount required for the acquisition of the buildings, etc. and the amount of equipment expenses and improvement expenses.
machine translation, not official
**第二項** 第三十条第二項の規定は、前項の規定を適用する場合について準用する。この場合において、同条第二項本文中「山林」とあるのは「第三十一条の四第一項に規定する土地等又は建物等（以下この項において「土地建物等」という。）」と、同項ただし書中「山林」とあるのは「土地建物等」と読み替えるものとする。
art-31-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-2
The provisions of Article 30, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied. In this case, the term "forested land" in the main clause of paragraph (2) of that Article is deemed to be replaced with "land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) (hereinafter referred to in this paragraph as "land or buildings, etc.")", and the term "forested land" in the proviso to that paragraph is deemed to be replaced with "land or buildings, etc.".
machine translation, not official
---
## Cites
- art-31-4/par-1: 所得税法第三十八条 → 所得税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/income-tax-act/art-38 · https://japanlaw.org/l/340AC0000000033/art-38
- art-31-4/par-1: 第六十一条 → 所得税法 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/income-tax-act/art-61 · https://japanlaw.org/l/340AC0000000033/art-61
- art-31-4/par-1/item-2: 所得税法第三十八条第二項 → 所得税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/income-tax-act/art-38/par-2 · https://japanlaw.org/l/340AC0000000033/art-38/par-2
- art-31-4/par-2: 前項 → 租税特別措置法 第三十一条の四第一項 (Article 31-4, paragraph (1)), art-31-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-1
- art-31-4/par-2: 第三十条第二項 → 租税特別措置法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/art-30/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 第三十一条第一項（長期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- 租税特別措置法 第三十一条の四第二項（長期譲渡所得の概算取得費控除） — https://japanlaw.org/en/special-taxation-measures-act/art-31-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-4/par-2
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-036, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07