# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の三 (Article 37-3)

- 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: 第三十七条の三 (Article 37-3)（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — address `art-37-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-37-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-3
- 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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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.

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### 第三十七条の三（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — Calculation of Acquisition Price, etc. in the Case of Transfer of Specified Business Assets Pertaining to Replacement
<sup>caption: machine translation, not official</sup>
<sup>art-37-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3 · https://japanlaw.org/l/332AC0000000026/art-37-3</sup>

    **第一項**  第三十七条第一項（同条第三項及び第四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（前条第一項若しくは第二項の規定による修正申告書を提出し、又は同条第三項の規定による更正を受けたため、第三十七条第一項の規定による特例を認められないこととなつた者を除く。）の買換資産に係る所得税法第四十九条第一項の規定による償却費の額を計算するとき、又は当該買換資産の取得の日以後その譲渡（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、譲渡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、当該買換資産の取得価額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（第三十七条第一項の譲渡に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。
    <sup>art-37-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1</sup>
    Where, for a person who has received the application of the provisions of Article 37, paragraph (1) (including as applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article; hereinafter the same applies in this Article) (excluding a person who is no longer allowed the special provisions under Article 37, paragraph (1) because the person has filed an amended return under paragraph (1) or paragraph (2) of the preceding Article or has received a reassessment under paragraph (3) of that Article), the amount of depreciation allowance under Article 49, paragraph (1) of the Income Tax Act pertaining to the replacement asset is calculated, or, where there is a transfer (including lending of real property, etc. giving rise to capital gains), inheritance, bequest or gift of the replacement asset on or after the date of its acquisition, the amount of capital gains is calculated, the acquisition price of the replacement asset is, pursuant to the provisions of Cabinet Order, the amount specified in the following items according to the category of cases listed in those items (where there are expenses incurred for the transfer referred to in Article 37, paragraph (1), the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):
    <sup>machine translation, not official</sup>

      **一**  第三十七条第一項の譲渡による収入金額が買換資産の取得価額を超える場合　当該譲渡をした資産の取得価額等のうちその超える額及び当該買換資産の取得価額の百分の二十に相当する金額に対応する部分以外の部分の額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額
      <sup>art-37-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-1</sup>
      where the revenue from the transfer referred to in Article 37, paragraph (1) exceeds the acquisition price of the replacement asset: the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the excess amount and to the amount equivalent to 20 percent of the acquisition price of the replacement asset, and the amount equivalent to that 20 percent;
      <sup>machine translation, not official</sup>

      **二**  第三十七条第一項の譲渡による収入金額が買換資産の取得価額に等しい場合　当該譲渡をした資産の取得価額等のうち当該収入金額の百分の二十に相当する金額に対応する部分以外の部分の金額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額に相当する金額
      <sup>art-37-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-2</sup>
      where the revenue from the transfer referred to in Article 37, paragraph (1) is equal to the acquisition price of the replacement asset: the amount equivalent to the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the amount equivalent to 20 percent of that revenue, and the amount equivalent to that 20 percent;
      <sup>machine translation, not official</sup>

      **三**  第三十七条第一項の譲渡による収入金額が買換資産の取得価額に満たない場合　当該譲渡をした資産の取得価額等のうち当該収入金額の百分の二十に相当する金額に対応する部分以外の部分の額として政令で定めるところにより計算した金額と当該百分の二十に相当する金額との合計額にその満たない額を加算した金額に相当する金額
      <sup>art-37-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-3</sup>
      where the revenue from the transfer referred to in Article 37, paragraph (1) is less than the acquisition price of the replacement asset: the amount equivalent to the amount obtained by adding the shortfall to the sum of the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the asset so transferred other than the portion corresponding to the amount equivalent to 20 percent of that revenue, and the amount equivalent to that 20 percent.
      <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、第三十七条第一項に規定する譲渡をした資産が同項の表の第二号の上欄に掲げる資産に該当するものであり、かつ、買換資産又は取得をする見込みである資産が同号の下欄に掲げる資産に該当するときにおいて同項の規定の適用を受けたときにおける前項の規定の適用については、同項各号中「百分の二十」とあるのは、「百分の四十」とする。
    <sup>art-37-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-2</sup>
    In the case referred to in the preceding paragraph, for the purpose of applying the provisions of the preceding paragraph where the asset transferred as prescribed in Article 37, paragraph (1) falls under the assets listed in the left-hand column of item (ii) of the table in that paragraph and the replacement asset or the asset expected to be acquired falls under the assets listed in the right-hand column of that item, and the person has received the application of the provisions of that paragraph, the phrase "20 percent" in the items of the preceding paragraph is deemed to be replaced with "40 percent".
    <sup>machine translation, not official</sup>

    **第三項**  第一項の場合（第三十七条第十項の規定により同条第一項の規定の適用を受けた場合に限る。）における第一項の規定の適用については、同項の買換資産が次の各号に掲げる地域のうちいずれの地域内にあるかに応じ当該各号に定めるところによる。
    <sup>art-37-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3</sup>
    For the purpose of applying the provisions of paragraph (1) in the case referred to in paragraph (1) (limited to the case where the person has received the application of the provisions of Article 37, paragraph (1) pursuant to the provisions of paragraph (10) of that Article), the following items apply according to which of the areas listed in those items the replacement asset referred to in that paragraph is located in:
    <sup>machine translation, not official</sup>

      **一**  第三十七条第十項第一号に掲げる地域　第一項各号中「百分の二十」とあるのは、「百分の十」とする。
      <sup>art-37-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-1</sup>
      the area listed in Article 37, paragraph (10), item (i): the phrase "20 percent" in the items of paragraph (1) is deemed to be replaced with "10 percent";
      <sup>machine translation, not official</sup>

      **二**  第三十七条第十項第二号に掲げる地域　第一項各号中「百分の二十」とあるのは、「百分の二十五」とする。
      <sup>art-37-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-2</sup>
      the area listed in Article 37, paragraph (10), item (ii): the phrase "20 percent" in the items of paragraph (1) is deemed to be replaced with "25 percent";
      <sup>machine translation, not official</sup>

      **三**  第三十七条第十項第三号に掲げる地域　第一項第一号中「の百分の二十」とあるのは「の百分の三十（当該譲渡をした資産及び当該買換資産のいずれもが同条第十項に規定する主たる事務所資産に該当する場合には、百分の四十。以下この項において同じ。）」と、「当該百分の二十」とあるのは「当該百分の三十」と、同項第二号及び第三号中「百分の二十」とあるのは「百分の三十」とする。
      <sup>art-37-3/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-3</sup>
      the area listed in Article 37, paragraph (10), item (iii): the phrase "20 percent of" in paragraph (1), item (i) is deemed to be replaced with "30 percent (or 40 percent where both the asset so transferred and the replacement asset fall under the principal office assets prescribed in paragraph (10) of that Article; hereinafter the same applies in this paragraph) of", the phrase "that 20 percent" is deemed to be replaced with "that 30 percent", and the phrase "20 percent" in items (ii) and (iii) of that paragraph is deemed to be replaced with "30 percent".
      <sup>machine translation, not official</sup>

    **第四項**  個人が第三十七条第一項の規定の適用を受けた場合には、買換資産については、第十九条第一項各号に掲げる規定は、適用しない。
    <sup>art-37-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-4</sup>
    Where an individual has received the application of the provisions of Article 37, paragraph (1), the provisions listed in the items of Article 19, paragraph (1) do not apply to the replacement asset.
    <sup>machine translation, not official</sup>

---

## Cites
- art-37-3/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-37-3/par-1: 同条第三項 → 租税特別措置法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-3
- art-37-3/par-1: 同条第三項 → 租税特別措置法 第三十七条の二第三項 (Article 37-2, paragraph (3)), art-37-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-3
- art-37-3/par-1: 前条第一項 → 租税特別措置法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-1
- art-37-3/par-1: 第四項 → 租税特別措置法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/art-37/par-4
- art-37-3/par-1: この条 → 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-37-3/par-1: 第二項 → 租税特別措置法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2
- art-37-3/par-1: 第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37-3/par-1/item-1: 第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37-3/par-1/item-2: 第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37-3/par-1/item-3: 第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37-3/par-2: 前項 → 租税特別措置法 第三十七条の三第一項 (Article 37-3, paragraph (1)), art-37-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1
- art-37-3/par-2: 第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37-3/par-3: 第三十七条第十項 → 租税特別措置法 第三十七条第十項 (Article 37, paragraph (10)), art-37/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10 · https://japanlaw.org/l/332AC0000000026/art-37/par-10
- art-37-3/par-3: 第一項 → 租税特別措置法 第三十七条の三第一項 (Article 37-3, paragraph (1)), art-37-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1
- art-37-3/par-3: 同条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37-3/par-3/item-1: 第三十七条第十項第一号 → 租税特別措置法 第三十七条第十項第一号 (Article 37, paragraph (10), item (i)), art-37/par-10/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-1
- art-37-3/par-3/item-1: 第一項 → 租税特別措置法 第三十七条の三第一項 (Article 37-3, paragraph (1)), art-37-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1
- art-37-3/par-3/item-2: 第三十七条第十項第二号 → 租税特別措置法 第三十七条第十項第二号 (Article 37, paragraph (10), item (ii)), art-37/par-10/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-2
- art-37-3/par-3/item-2: 第一項 → 租税特別措置法 第三十七条の三第一項 (Article 37-3, paragraph (1)), art-37-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1
- art-37-3/par-3/item-3: 第三号 → 租税特別措置法 第三十七条の三第一項第三号 (Article 37-3, paragraph (1), item (iii)), art-37-3/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-3
- art-37-3/par-3/item-3: 第三十七条第十項第三号 → 租税特別措置法 第三十七条第十項第三号 (Article 37, paragraph (10), item (iii)), art-37/par-10/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-3
- art-37-3/par-3/item-3: この項 → 租税特別措置法 第三十七条の三第一項 (Article 37-3, paragraph (1)), art-37-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1
- art-37-3/par-3/item-3: 第一項第一号 → 租税特別措置法 第三十七条の三第一項第一号 (Article 37-3, paragraph (1), item (i)), art-37-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-1
- art-37-3/par-3/item-3: 同項第二号 → 租税特別措置法 第三十七条の三第一項第二号 (Article 37-3, paragraph (1), item (ii)), art-37-3/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-2
- art-37-3/par-4: 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-37-3/par-4: 第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1

## Cited by

19 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 第三十七条第一項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- 租税特別措置法 第三十七条第十項第三号（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-3
- 租税特別措置法 第三十七条の三第一項（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1
- 租税特別措置法 第三十七条の三第二項（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-2
- 租税特別措置法 第三十七条の三第三項（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3
- 租税特別措置法 第三十七条の三第三項第一号（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-1
- 租税特別措置法 第三十七条の三第三項第二号（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-2
- 租税特別措置法 第三十七条の三第三項第三号（買換えに係る特定の事業用資産の譲渡の場合の取得価額の計算等） — https://japanlaw.org/en/special-taxation-measures-act/art-37-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-3
- 租税特別措置法 第三十七条の四第一項（特定の事業用資産を交換した場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-4/par-1
- 租税特別措置法 第三十七条の五第三項（既成市街地等内にある土地等の中高層耐火建築物等の建設のための買換え及び交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-3
- 租税特別措置法 第三十七条の五第五項（既成市街地等内にある土地等の中高層耐火建築物等の建設のための買換え及び交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-5
- 租税特別措置法 附則第七十条第六項（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-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-6
- 租税特別措置法 附則第五十一条第十四項（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-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14
- 租税特別措置法 附則第六十三条第九項（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-5021-8/art-63/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-9
- 租税特別措置法 附則第三十二条第六項（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-5051-3/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-6
- 租税特別措置法 附則第三十七条第八項（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-5081-12/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/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-20261007T211206-045, 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