# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条の五 (Article 33-5)

- 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: 第三十三条の五 (Article 33-5)（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — address `art-33-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-33-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-33-5
- Every provision below carries its address and both URLs on the line under it.
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Only the Japanese as published by the government has legal effect; the text
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### 第三十三条の五（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — Request for Reassessment, Amended Return, etc. in the Case of Acquisition of Substitute Assets in Connection with Expropriation or Exchange, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-33-5 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5 · https://japanlaw.org/l/332AC0000000026/art-33-5</sup>

    **第一項**  第三十三条第三項（第三十三条の二第二項において準用する場合を含む。以下この条において同じ。）の規定の適用を受けた者は、次の各号に掲げる場合に該当する場合には、それぞれ、当該各号に定める日から四月以内に当該収用交換等のあつた日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
    <sup>art-33-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1</sup>
    A person who has received the application of the provisions of Article 33, paragraph (3) (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2); hereinafter the same applies in this Article) must, where the person falls under a case listed in any of the following items, file an amended return of income tax for the year that includes the date of the expropriation or exchange, etc. within four months from the date specified in the relevant item, and must pay, within that time limit, the amount of tax to be paid upon filing that return:
    <sup>machine translation, not official</sup>

      **一**  代替資産の取得をした場合において、当該資産の取得価額が第三十三条第三項の規定により読み替えられた同条第一項に規定する取得価額の見積額に満たないとき　当該資産の取得をした日
      <sup>art-33-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1/item-1</sup>
      where substitute assets have been acquired and the acquisition price of those assets is less than the estimated amount of the acquisition price prescribed in Article 33, paragraph (1) as applied with the deemed replacement of terms pursuant to the provisions of paragraph (3) of that Article: the date on which those assets were acquired;
      <sup>machine translation, not official</sup>

      **二**  第三十三条第三項に規定する取得指定期間内に代替資産の取得をしなかつた場合　当該取得指定期間を経過した日
      <sup>art-33-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1/item-2</sup>
      where substitute assets have not been acquired within the designated acquisition period prescribed in Article 33, paragraph (3): the day on which the designated acquisition period has elapsed.
      <sup>machine translation, not official</sup>

    **第二項**  前項各号に掲げる場合に該当することとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
    <sup>art-33-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-2</sup>
    Where a case listed in any of the items of the preceding paragraph has come to apply, if the amended return is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment pursuant to the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
    <sup>art-33-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3</sup>
    With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (1) and the reassessment referred to in the preceding paragraph, the following provisions apply:
    <sup>machine translation, not official</sup>

      **一**  当該修正申告書で第一項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
      <sup>art-33-5/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-1</sup>
      except in the case of applying the provisions of Article 20 of the Act on General Rules for National Taxes, an amended return referred to above that is filed within the filing deadline prescribed in paragraph (1) is deemed to be a return filed by the due date as prescribed in Article 17, paragraph (2) of that Act;
      <sup>machine translation, not official</sup>

      **二**  当該修正申告書で第一項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第三十三条の五第一項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第三十三条の五第一項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
      <sup>art-33-5/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-2</sup>
      with regard to an amended return referred to above that is filed after the filing deadline prescribed in paragraph (1) and the reassessment referred to above, in the provisions of Chapters II through VII of the Act on General Rules for National Taxes, the phrases "statutory tax return due date" and "statutory payment due date" are deemed to be replaced with "deadline for filing an amended return prescribed in Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 61, paragraph (1), item (i) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the due date" is deemed to be replaced with "amended return under the provisions of Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; and in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
      <sup>machine translation, not official</sup>

      **三**  国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
      <sup>art-33-5/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-3</sup>
      the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to an amended return and a reassessment prescribed in the preceding item.
      <sup>machine translation, not official</sup>

    **第四項**  第三十三条第三項の規定の適用を受けた者は、同項に規定する取得指定期間内に代替資産の取得をした場合において、その取得価額が同項の規定により読み替えられた同条第一項に規定する取得価額の見積額に対して過大となつたときは、当該代替資産の取得をした日から四月以内に、納税地の所轄税務署長に対し、その収用交換等のあつた日の属する年分の所得税についての更正の請求をすることができる。
    <sup>art-33-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-4</sup>
    If a person who has been subject to the provisions of Article 33, paragraph (3) has acquired a substitute asset within the designated acquisition period prescribed in that paragraph and the acquisition price thereof has turned out to be excessive in relation to the estimated amount of the acquisition price prescribed in paragraph (1) of that Article as read with the terms replaced pursuant to the provisions of that paragraph, the person may, within four months from the day on which the person acquired the substitute asset, make a request for reassessment of the income tax for the year that includes the day on which the expropriation or exchange, etc. took place to the district director with jurisdiction over the place for tax payment.
    <sup>machine translation, not official</sup>

---

## Cites
- art-33-5/par-1: 第三十三条第三項 → 租税特別措置法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-3
- art-33-5/par-1: 第三十三条の二第二項 → 租税特別措置法 第三十三条の二第二項 (Article 33-2, paragraph (2)), art-33-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-2
- art-33-5/par-1: この条 → 租税特別措置法 第三十三条の五 (Article 33-5), art-33-5 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5 · https://japanlaw.org/l/332AC0000000026/art-33-5
- art-33-5/par-1/item-1: 第三十三条第三項 → 租税特別措置法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-3
- art-33-5/par-1/item-1: 同条第一項 → 租税特別措置法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1
- art-33-5/par-1/item-2: 第三十三条第三項 → 租税特別措置法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-3
- art-33-5/par-2: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-33-5/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-33-5/par-2: 前項 → 租税特別措置法 第三十三条の五第一項 (Article 33-5, paragraph (1)), art-33-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
- art-33-5/par-3: 第一項 → 租税特別措置法 第三十三条の五第一項 (Article 33-5, paragraph (1)), art-33-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
- art-33-5/par-3: 前項 → 租税特別措置法 第三十三条の五第二項 (Article 33-5, paragraph (2)), art-33-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-2
- art-33-5/par-3/item-1: 同法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-33-5/par-3/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20
- art-33-5/par-3/item-1: 第一項 → 租税特別措置法 第三十三条の五第一項 (Article 33-5, paragraph (1)), art-33-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
- art-33-5/par-3/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1
- art-33-5/par-3/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2
- art-33-5/par-3/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-33-5/par-3/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- art-33-5/par-3/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-33-5/par-3/item-2: 第一項 → 租税特別措置法 第三十三条の五第一項 (Article 33-5, paragraph (1)), art-33-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
- art-33-5/par-3/item-2: 租税特別措置法第二条第一項第十号 → 租税特別措置法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-10
- art-33-5/par-3/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- art-33-5/par-3/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66
- art-33-5/par-3/item-3: 前号 → 租税特別措置法 第三十三条の五第三項第二号 (Article 33-5, paragraph (3), item (ii)), art-33-5/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-2
- art-33-5/par-4: 第三十三条第三項 → 租税特別措置法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-3
- art-33-5/par-4: 同条第一項 → 租税特別措置法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1

## Cited by

17 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 第三十三条第八項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/art-33/par-8
- 租税特別措置法 第三十三条の四第一項（収用交換等の場合の譲渡所得等の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- 租税特別措置法 第三十三条の五第一項（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
- 租税特別措置法 第三十三条の五第二項（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-2
- 租税特別措置法 第三十三条の五第三項（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3
- 租税特別措置法 第三十三条の五第三項第一号（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-1
- 租税特別措置法 第三十三条の五第三項第二号（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-2
- 租税特別措置法 第三十三条の五第三項第三号（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-3
- 租税特別措置法 第三十三条の六第一項（収用交換等により取得した代替資産等の取得価額の計算） — https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1
- 租税特別措置法 第三十三条の六第一項第二号（収用交換等により取得した代替資産等の取得価額の計算） — https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-2
- 租税特別措置法 第三十五条第十一項 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-11 · https://japanlaw.org/l/332AC0000000026/art-35/par-11
- 租税特別措置法 第三十六条の三第五項（特定の居住用財産の買換えの場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-5
- 租税特別措置法 第三十七条の二第四項（特定の事業用資産の買換えの場合の更正の請求、修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-4
- 租税特別措置法 第四十二条の三第三項（罰則） — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-3
- 租税特別措置法 第四十二条の三第五項（罰則） — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-5
- 租税特別措置法 附則第七十条第四項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-4

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## 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-20261007T211206-038, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-039, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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