# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条の六 (Article 33-6)

- 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: 第三十三条の六 (Article 33-6)（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） — address `art-33-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-33-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-33-6
- 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.

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### 第三十三条の六（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） — Calculation of the Acquisition Price of Substitute Assets, etc. Acquired through Expropriation or Exchange, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-33-6 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6 · https://japanlaw.org/l/332AC0000000026/art-33-6</sup>

    **第一項**  第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三の規定の適用を受けた者（前条第一項の規定による修正申告書を提出し、又は同条第二項の規定による更正を受けたため、第三十三条（第三十三条の二第二項において準用する場合を含む。）の規定の適用を受けないこととなつた者を除く。）が代替資産又は交換処分等、換地処分若しくは権利変換（都市再開発法第八十八条第二項の規定による施設建築物の一部若しくは同条第五項の規定による施設建築物の一部についての借家権若しくは同法第百十条第三項若しくは第百十条の二第四項の規定による同法第百十条第二項（同法第百十条の二第二項において準用する場合を含む。）の施設建築物に関する権利、同法第百十八条の十一第一項（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）の規定による建築施設の部分若しくは施設建築敷地若しくは施設建築物に関する権利、密集市街地における防災街区の整備の促進に関する法律第二百二十二条第二項の規定による防災施設建築物の一部若しくは同条第五項の規定による防災施設建築物の一部についての借家権若しくは同法第二百五十五条第四項若しくは第二百五十七条第三項の規定による同法第二百五十五条第二項（同法第二百五十七条第二項において準用する場合を含む。）の防災施設建築物に関する権利又はマンションの再生等の円滑化に関する法律第七十一条第二項の規定による再生後マンションの区分所有権（政令で定めるものに限る。）若しくは同条第三項の規定による再生後マンションの部分についての借家権の取得を含む。第三号において同じ。）により取得した資産（以下この条において「代替資産等」という。）について所得税法第四十九条第一項の規定により償却費の額を計算するとき、又は代替資産等につきその取得した日以後譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈若しくは贈与があつた場合において、事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額を計算するときは、政令で定めるところにより、第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三の規定の適用を受けた資産（以下この項において「譲渡資産」という。）の取得の時期を当該代替資産等の取得の時期とし、譲渡資産の取得価額並びに設備費及び改良費の額の合計額（第三十六条の四、第三十七条の三、第三十七条の五及び第三十七条の六において「取得価額等」という。）のうち当該代替資産等に対応する部分として政令で定めるところにより計算した金額をその取得価額とする。ただし、取得価額については、次の各号に掲げる場合に該当する場合には、その取得価額とされる金額に、当該各号に定める金額のうち政令で定めるところにより計算した金額をそれぞれ加算した金額を、その取得価額とする。
    <sup>art-33-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1</sup>
    When a person who has been subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3 (excluding a person who has ceased to be subject to the provisions of Article 33 (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2)) because the person filed an amended return under the provisions of paragraph (1) of the preceding Article or received a reassessment under the provisions of paragraph (2) of that Article) calculates the amount of depreciation allowances pursuant to the provisions of Article 49, paragraph (1) of the Income Tax Act for a substitute asset or for an asset acquired through a disposition by exchange, etc., a replotting disposition, or a rights conversion (including the acquisition of a part of a facility building under the provisions of Article 88, paragraph (2) of the Urban Renewal Act or a building lease right for a part of a facility building under the provisions of paragraph (5) of that Article, a right concerning a facility building referred to in Article 110, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 110-2, paragraph (2) of that Act) under the provisions of Article 110, paragraph (3) or Article 110-2, paragraph (4) of that Act, a portion of a building facility or a right concerning a facility building site or a facility building under the provisions of Article 118-11, paragraph (1) of that Act (including as applied with the terms replaced pursuant to the provisions of Article 118-25-3, paragraph (3) of that Act), a part of a disaster prevention facility building under the provisions of Article 222, paragraph (2) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts or a building lease right for a part of a disaster prevention facility building under the provisions of paragraph (5) of that Article, a right concerning a disaster prevention facility building referred to in Article 255, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 257, paragraph (2) of that Act) under the provisions of Article 255, paragraph (4) or Article 257, paragraph (3) of that Act, or unit ownership of a post-regeneration condominium under the provisions of Article 71, paragraph (2) of the Act on Facilitation of the Regeneration, etc. of Condominiums (limited to that specified by Cabinet Order) or a building lease right for a part of a post-regeneration condominium under the provisions of paragraph (3) of that Article; the same applies in item (iii)) (hereinafter referred to in this Article as "substitute assets, etc."), or when, in the case where there has been a transfer (including the lending of real property, etc. giving rise to capital gains), inheritance, bequest, or gift of substitute assets, etc. on or after the day on which they were acquired, the person calculates the amount of business income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income, then, pursuant to the provisions of Cabinet Order, the time of acquisition of the assets that were subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3 (hereinafter referred to in this paragraph as "transferred assets") is deemed to be the time of acquisition of the substitute assets, etc., and the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the substitute assets, etc. out of the total of the acquisition price of the transferred assets and the amount of equipment costs and improvement costs (referred to in Article 36-4, Article 37-3, Article 37-5, and Article 37-6 as the "acquisition price, etc.") is deemed to be their acquisition price; provided, however, that with regard to the acquisition price, in the case falling under any of the cases listed in the following items, the amount obtained by adding, to the amount deemed to be the acquisition price, the amount calculated pursuant to the provisions of Cabinet Order out of the amount specified in the relevant item is deemed to be the acquisition price:
    <sup>machine translation, not official</sup>

      **一**  譲渡資産に係る収用交換等による譲渡に関して第三十三条第一項に規定する費用がある場合　当該費用に相当する金額
      <sup>art-33-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-1</sup>
      where there are expenses prescribed in Article 33, paragraph (1) with regard to the transfer of the transferred assets through expropriation or exchange, etc.: an amount equivalent to those expenses;
      <sup>machine translation, not official</sup>

      **二**  代替資産の取得価額が、譲渡資産に係る補償金等の額（当該資産の収用交換等による譲渡に要した費用がある場合には、第三十三条第一項に規定する政令で定める金額を控除した金額）を超える場合又は同条第三項（第三十三条の二第二項において準用する場合を含む。）の規定により読み替えられた第三十三条第一項に規定する取得価額の見積額（当該補償金等の額以下のものに限る。）を超える場合（前条第四項の規定による更正の請求をした場合を除く。）　その超える金額
      <sup>art-33-6/par-1/item-2 · 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</sup>
      where the acquisition price of the substitute assets exceeds the amount of compensation, etc. for the transferred assets (or, where there are expenses required for the transfer of the assets through expropriation or exchange, etc., the amount remaining after deducting the amount specified by Cabinet Order prescribed in Article 33, paragraph (1)), or where it exceeds the estimated amount of the acquisition price prescribed in Article 33, paragraph (1) as read with the terms replaced pursuant to the provisions of paragraph (3) of that Article (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2)) (limited to an estimated amount that is equal to or less than the amount of compensation, etc.) (excluding the case where a request for reassessment has been made under the provisions of paragraph (4) of the preceding Article): the amount of the excess;
      <sup>machine translation, not official</sup>

      **三**  交換処分等、換地処分又は権利変換により取得した資産の価額が譲渡資産の価額を超え、かつ、その差額に相当する金額を交換処分等、換地処分又は権利変換に際して支出した場合　その支出した金額
      <sup>art-33-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-3</sup>
      where the value of the assets acquired through a disposition by exchange, etc., a replotting disposition, or a rights conversion exceeds the value of the transferred assets, and an amount equivalent to the difference has been paid at the time of the disposition by exchange, etc., replotting disposition, or rights conversion: the amount paid;
      <sup>machine translation, not official</sup>

      **四**  代替住宅等を取得するために要した経費の額がある場合　当該経費の額
      <sup>art-33-6/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-4</sup>
      where there are expenses required for acquiring replacement housing, etc.: the amount of those expenses.
      <sup>machine translation, not official</sup>

    **第二項**  個人が第三十三条、第三十三条の二第一項若しくは第二項又は第三十三条の三第二項、第四項若しくは第六項の規定の適用を受けた場合には、代替資産等については、第十九条第一項各号に掲げる規定は、適用しない。
    <sup>art-33-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-2</sup>
    If an individual has been subject to the provisions of Article 33, Article 33-2, paragraph (1) or paragraph (2), or Article 33-3, paragraph (2), paragraph (4), or paragraph (6), the provisions listed in the items of Article 19, paragraph (1) do not apply to the substitute assets, etc.
    <sup>machine translation, not official</sup>

---

## Cites
- art-33-6/par-1: 都市再開発法第八十八条第二項 → e-Gov law 344AC0000000038, 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — not held in this collection
- art-33-6/par-1: 同条第五項 → e-Gov law 344AC0000000038, 第八十八条第五項 (Article 88, paragraph (5)), art-88/par-5 — not held in this collection
- art-33-6/par-1: 同法第百十条第三項 → e-Gov law 344AC0000000038, 第百十条第三項 (Article 110, paragraph (3)), art-110/par-3 — not held in this collection
- art-33-6/par-1: 第百十条の二第四項 → e-Gov law 344AC0000000038, 第百十条の二第四項 (Article 110-2, paragraph (4)), art-110-2/par-4 — not held in this collection
- art-33-6/par-1: 同法第百十条第二項 → e-Gov law 344AC0000000038, 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — not held in this collection
- art-33-6/par-1: 同法第百十条の二第二項 → e-Gov law 344AC0000000038, 第百十条の二第二項 (Article 110-2, paragraph (2)), art-110-2/par-2 — not held in this collection
- art-33-6/par-1: 同法第百十八条の十一第一項 → e-Gov law 344AC0000000038, 第百十八条の十一第一項 (Article 118-11, paragraph (1)), art-118-11/par-1 — not held in this collection
- art-33-6/par-1: 同法第百十八条の二十五の三第三項 → e-Gov law 344AC0000000038, 第百十八条の二十五の三第三項 (Article 118-25-3, paragraph (3)), art-118-25-3/par-3 — not held in this collection
- art-33-6/par-1: 密集市街地における防災街区の整備の促進に関する法律第二百二十二条第二項 → e-Gov law 409AC0000000049, 第二百二十二条第二項 (Article 222, paragraph (2)), art-222/par-2 — not held in this collection
- art-33-6/par-1: 同条第五項 → e-Gov law 409AC0000000049, 第二百二十二条第五項 (Article 222, paragraph (5)), art-222/par-5 — not held in this collection
- art-33-6/par-1: 同法第二百五十五条第四項 → e-Gov law 409AC0000000049, 第二百五十五条第四項 (Article 255, paragraph (4)), art-255/par-4 — not held in this collection
- art-33-6/par-1: 第二百五十七条第三項 → e-Gov law 409AC0000000049, 第二百五十七条第三項 (Article 257, paragraph (3)), art-257/par-3 — not held in this collection
- art-33-6/par-1: 同法第二百五十五条第二項 → e-Gov law 409AC0000000049, 第二百五十五条第二項 (Article 255, paragraph (2)), art-255/par-2 — not held in this collection
- art-33-6/par-1: 同法第二百五十七条第二項 → e-Gov law 409AC0000000049, 第二百五十七条第二項 (Article 257, paragraph (2)), art-257/par-2 — not held in this collection
- art-33-6/par-1: マンションの再生等の円滑化に関する法律第七十一条第二項 → e-Gov law 414AC0000000078, 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — not held in this collection
- art-33-6/par-1: 同条第三項 → e-Gov law 414AC0000000078, 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — not held in this collection
- art-33-6/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-33-6/par-1: 第三十六条の四 → 租税特別措置法 第三十六条の四 (Article 36-4), art-36-4 — https://japanlaw.org/en/special-taxation-measures-act/art-36-4 · https://japanlaw.org/l/332AC0000000026/art-36-4
- art-33-6/par-1: 第三十七条の五 → 租税特別措置法 第三十七条の五 (Article 37-5), art-37-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-5 · https://japanlaw.org/l/332AC0000000026/art-37-5
- art-33-6/par-1: 第三十七条の六 → 租税特別措置法 第三十七条の六 (Article 37-6), art-37-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-6 · https://japanlaw.org/l/332AC0000000026/art-37-6
- art-33-6/par-1: 前条第一項 → 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-33-6/par-1: 第三十三条の二第一項 → 租税特別措置法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1
- art-33-6/par-1: 第三号 → 租税特別措置法 第三十三条の六第一項第三号 (Article 33-6, paragraph (1), item (iii)), art-33-6/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-3
- art-33-6/par-1: 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-33-6/par-1: 同条第二項 → 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-33-6/par-1: この条 → 租税特別措置法 第三十三条の六 (Article 33-6), art-33-6 — https://japanlaw.org/en/special-taxation-measures-act/art-33-6 · https://japanlaw.org/l/332AC0000000026/art-33-6
- art-33-6/par-1: 第三十七条の三 → 租税特別措置法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3 · https://japanlaw.org/l/332AC0000000026/art-37-3
- art-33-6/par-1: この項 → 租税特別措置法 第三十三条の六第一項 (Article 33-6, paragraph (1)), art-33-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1
- art-33-6/par-1: 第三十三条の三 → 租税特別措置法 第三十三条の三 (Article 33-3), art-33-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33-3 · https://japanlaw.org/l/332AC0000000026/art-33-3
- art-33-6/par-1: 第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
- art-33-6/par-1/item-1: 第三十三条第一項 → 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-33-6/par-1/item-2: 第三十三条第一項 → 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-33-6/par-1/item-2: 同条第三項 → 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-33-6/par-1/item-2: 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-33-6/par-1/item-2: 前条第四項 → 租税特別措置法 第三十三条の五第四項 (Article 33-5, paragraph (4)), 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
- art-33-6/par-2: 第三十三条の二第一項 → 租税特別措置法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1
- art-33-6/par-2: 第三十三条の三第二項 → 租税特別措置法 第三十三条の三第二項 (Article 33-3, paragraph (2)), art-33-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2
- art-33-6/par-2: 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-33-6/par-2: 第四項 → 租税特別措置法 第三十三条の三第四項 (Article 33-3, paragraph (4)), art-33-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4
- art-33-6/par-2: 第六項 → 租税特別措置法 第三十三条の三第六項 (Article 33-3, paragraph (6)), art-33-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6
- art-33-6/par-2: 第十九条第一項 → 租税特別措置法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
- art-33-6/par-2: 第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33

## Cited by

6 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 第三十三条の三第三項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3
- 租税特別措置法 第三十三条の三第九項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
- 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 附則第七十条第五項（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-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-5
- 租税特別措置法 附則第五十一条第八項（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-4291-4/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-8

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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-20261007T211206-039, 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